ORDER
BROOKS, Chief Judge.
Divine Farms, Inc. (hereinafter "Divine Farms") is an Indiana corporation with its principal place of business in Washington, Indiana. On October 25, 1980, Divine Farms made a voluntary decision to shut down and begin extensive repair of its dairy farm operation in order to correct automatic equipment problems and make its operation more efficient. This shutdown occurred until September 30, 1981. During 1982, Divine Farms produced...
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