OPINION
BAKER, Judge.
Today we hand this case down along with a related case, Indiana Bell Telephone Co., Inc. d/b/a SBC Indiana, v. Indiana Utility Regulatory Commission, et al. No. 93A02-0306-EX-484 (Ind. Ct.App. June 30, 2004). Appellants-petitioners Cellco Partnership, et al., (collectively,
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