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  5. 639 N.E.2d 695 (1994)
 

IND. MODEL CO. v. STATE BD. OF TAX COM.

Nos. 49T10-9401-TA-00004 to 49T10-9401-TA-00006.

639 N.E.2d 695 (1994)

INDIANA MODEL CO., Inc.; Goshen Cushion; and Precision Plastics (a/K/a Precision Realty Corp.), Petitioners, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

August 25, 1994.

Attorney(s) appearing for the Case

Curtis J. Dickinson, Jerry L. Craig, Dickinson & Associates, Indianapolis, for petitioners.

Pamela Carter, Atty. Gen., Ted J. Holaday, Marilyn S. Meighen, Joel Schiff, Brian D. Scott, Deputy Attys. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Respondent, the State Board of Tax Commissioners (the State Board), moves to dismiss the original tax appeals of the Petitioners, Indiana Model Co., Goshen Cushion, and Precision Plastics (the Taxpayers), pursuant to T.R. 12(B)(1). Specifically, the State Board asserts that the Taxpayers have not met the statutory requirements necessary to invoke this court's jurisdiction to hear appeals of State Board final determinations.

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