Judgment

Effective September 1, 2018 All judgments shall be incorporated in written decisions by the Tax Court and the Court shall issue decisions promptly after taking issues under advisement. Decisions specifically designated “For Publication” shall be published in the official reporter and shall be citable. Other cases specifically designated as “Memorandum Decisions” are not published in the official reporter and shall not be regarded as precedent nor cited before any court except for the purpose of establishing the defense of res judicata, collateral estoppel, or the law of the case. Within thirty (30) days of the entry of a Memorandum Decision, a party of other person may make a motion to publish the decision in the official reporter. The motion must specify the reasons why publication is proper. Judgment shall be subject to review as prescribed by relevant Indiana rules and statutes.