Case Name: INDIANA DEPARTMENT OF STATE REVENUE, Petitioner, v. Virginia and Kristin GARWOOD, Respondents
Court: Supreme Court of Indiana
Jurisdiction: Indiana
Decision Date: 2012-05-15
Citations: 966 N.E.2d 1258
Docket Number: No. 82S10-1203-TA-171
Parties: INDIANA DEPARTMENT OF STATE REVENUE, Petitioner, v. Virginia and Kristin GARWOOD, Respondents.
Judges: All Justices concur.
Reporter: North Eastern Reporter 2d
Volume: 966
Pages: 1258–1258

Head Matter:
INDIANA DEPARTMENT OF STATE REVENUE, Petitioner, v. Virginia and Kristin GARWOOD, Respondents.
No. 82S10-1203-TA-171.
Supreme Court of Indiana.
May 15, 2012.

Opinion:
BRENT E. DICKSON, Chief Justice.
On March 16, 2012, this Court granted a petition seeking review of the Tax Court's decisions in this matter. Garwood v. Indiana Dep't of State Revenue, 939 N.E.2d 1150 (Ind. Tax Ct.2010); Garwood v. Indiana Dep't of State Revenue, 953 N.E.2d 682 (Ind. Tax Ct.2011). After further review, including oral argument, the Court has determined that review was improvidently granted. Accordingly, the order granting review is VACATED.
The review petition filed by the Department of State Revenue is DENIED. Pursuant to Appellate Rule 63(N), litigation between the parties in this Court is at an end. The Clerk is directed to certify this appeal as final and to send copies of the order to the parties or their attorneys. The Clerk is also directed to post this order on the Court's website, and Thomson Reuters is directed to publish this order in the bound volumes of this Court's decisions.
All Justices concur.