
    Matthew E. KOCH, Appellant-Petitioner, v. STATE DEPARTMENT OF REVENUE, Appellee-Respondent.
    Court of Appeals Case No. 49A02-1708-MI-1767
    Court of Appeals of Indiana.
    FILED June 12, 2018
    DISPOSITION OF CASE BY UNPUBLISHED MEMORANDUM DECISION
   ROBB, J.

Affirmed.

NAJAM, J., Concurs.

ALTICE, J., Concurs.  