642 N.E.2d 559 (Ind.Tax 1994), 49T10-9312-TA-00093, Simmons v. State Bd. of Tax Com'rs
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642 N.E.2d 559 (Ind.Tax 1994), 49T10-9312-TA-00093, Simmons v. State Bd. of Tax Com'rs
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