ORDER ON RESPONDENT'S MOTION FOR PARTIAL SUMMARY JUDGMENT
WENTWORTH, J.
Tony W. Smith and Shirlena Smith have appealed the Indiana Department of State Revenue's assessments of Indiana adjusted gross income tax (AGIT) for 2005 through 2007 and 2009 through 2014. The Smiths also appeal the Department's denial of their refund claim for 2014...
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