RATLIFF, Judge.
STATEMENT OF THE CASE
The Marion County Superior Court, pursuant to Indiana Rules of Procedure, Trial Rule 12(B)(6), dismissed the Petition to Surcharge Rehabilitator filed by the appellant-petitioner, Employers Insurance of Wausau (Employers), against the Commissioner of the Department of Insurance (Commissioner), in his official capacity as Rehabilitator and Liquidator of Comparison National Insurance Company of America (Comparison).
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