FISHER, Judge.
The Petitioners, Marilyn Longmire, Lennea Thrasher, and T&L Signs (T&L) (collectively the Taxpayers), appeal the final determination of the Respondent, the Indiana Department of State Revenue (the Department), assessing adjusted gross income tax for 1987, 1988, and 1989 (the years in issue).
ISSUE
Whether income earned by Longmire and Thrasher from their employment with the Indiana Department of Natural Resources (the...
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