Citation Codes Equivalent Citations citation codes Docket Number No. 1-578A133. See more information ... Smart Summary Please sign up to generate summary. PARK 100 DEVELOPMENT v. INDIANA DEPARTMENT OF STATE REVENUE REPORTER'S NOTE: This opinion is reported at 388 N.E.2d 293. The Supreme Court granted transfer and vacated the opinion of the Court of Appeals. That opinion is reported at 429 N.E.2d 220.