DeBRULER, Justice.
This case is before us on a direct appeal from a decision in the Indiana Tax Court pursuant to I.C. 33-3-5-15. In that court Judge Fisher found that certain business transactions of the appellant Associated Milk Producers, Inc. (AMPI) were local in nature and therefore AMPI was not entitled to an exemption from Indiana's Gross Income Tax as provided for in 45 I.A.C. 1-1-119. We affirm.
AMPI is a farmer-owned cooperative with headquarters...
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