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  5. 722 N.E.2d 926 (2000)
 

INDIANAPOLIS RACQUET CLUB, INC. v. STATE BD. OF TAX COM'RS

Nos. 49T10-9607-TA-00088, 49T10-9609-TA-00119 and 49T10-9609-TA-00126.

722 N.E.2d 926 (2000)

INDIANAPOLIS RACQUET CLUB, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent. Racquet Square Associates, Ltd., Petitioner, v. State Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

January 31, 2000.

Attorney(s) appearing for the Case

Stephen E. DeVoe, B. Keith Shake, Michael R. Harping, Henderson, Dailey, Withrow & DeVoe, Indianapolis, Indiana, Attorneys for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.

FISHER, J.

Petitioners Indianapolis Racquet Club, Inc. (IRC) and Racquet Square Associates, LTD. (RSA) (collectively Racquet Club) appeal three final determinations of the State Board of Tax Commissioners (State Board) denying Racquet Club's appeals challenging the validity of the 1989 assessments of IRC's indoor and outdoor tennis facilities and RSA's office building complex. In these original tax appeals, Racquet Club...

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