ILNews

7 remain in running for Tax Court judge

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In less than 30 minutes, the Indiana Judicial Nominating Commission cut in half the list of applicants to become the state’s second-ever Indiana Tax Court judge.

The seven-member commission chaired by Indiana Chief Justice Randall T. Shepard ended its first round of interviews with 14 applicants Monday afternoon, going into a closed-door executive session about 3:15 p.m. By 4 p.m., the members were ready to hold a public vote announcing the seven they’d bring back for a second interview:

– George Angelone, an Indianapolis attorney with the Legislative Services Agency who was admitted to practice in 1976.

– Dan Carwile, a longtime banking attorney who is senior vice president with Old National Wealth Management in Evansville. He was admitted to practice in 1983.

– Hon. Carol Comer, an administrative law judge with the Indiana Board of Tax Review who has been practicing since 1996.

– Joby Jerrells, a second-career attorney admitted in 2003 who works both in the Indiana Attorney General’s Office as a deputy prosecutor and also a self-employed attorney out of his home in Bloomington.

– Hon. Karen Love, who has been on the Hendricks Superior bench since 1995 after practicing privately and working previously as a certified accountant.

– Melony Sacopulos, who is general counsel at Indiana State University in Terre Haute but has been practicing since 1988.

– Martha Wentworth, tax director at the Greenwood-based multistate group Deloitte Tax LLP who’s previously served in roles that included clerking for the Tax Court in the early 1990s.

These seven will have their next interviews before the commission Oct. 27, and three names will be sent to Gov. Mitch Daniels to consider for the final appointment. Whoever is chosen will replace Judge Thomas G. Fisher, who was the state’s first tax judge in 1986 and is retiring at year’s end.

Leading up to the vote today, the commission had started interviews at 9 a.m. with those interested in the appellate tax court. Fifteen had originally applied, but one person withdrew his name last week. Aside from those named as semi-finalists, also interviewing were Andrew Swain, Hon. Bruce Kolb, Marilyn Meighen, Joseph Pearman, Randle Pollard, Michelle Baldwin, and Thomas Ewbank.

Each person appeared for a 20 minute interview. The chief justice greeted each applicant who came before the commission today, thanking that person for applying and asking everyone about their interest in the judicial spot. The responses were all similar, differing to a degree based on their own experiences. Many said this judicial post would be a logical evolution in their legal careers and that they wanted to continue the practice of having fair and concise caselaw that Judge Fisher has created during the past 24 years.

“I’ve always enjoyed the intellectual puzzles that tax law presents,” Sacopulos said about her interest, delving into her work for a national tax office in Washington, D.C., that she said gave her unique experience.

Commissioners asked some of the same questions to applicants, such as about their views on the Tax Court’s mission and how the court and judge should interact with the legislature on tax law and issues. Members also turned to applicants’ information about their most significant legal matters and also how those experiences might have prepared them for the tax bench.

Judge Love discussed what she calls the “ABCs” of this court, which she described as meaning the attitude of a judge, the balance she can bring based on her experience, and those critical aspects of clarity, consistency, and communication.

In his response, Angelone said he’s focused on tax and public finance work and the Legislative Services Agency is one of the only places you can find a similar caseload to what the Tax Court faces. He noted that two- or three-year waits on some tax issues at the local level isn’t good enough, and more must be done at that stage to make the process more efficient. The bar could help with that, possibly through continuing legal education, he said.
 

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  1. So that none are misinformed by my posting wihtout a non de plume here, please allow me to state that I am NOT an Indiana licensed attorney, although I am an Indiana resident approved to practice law and represent clients in Indiana's fed court of Nth Dist and before the 7th circuit. I remain licensed in KS, since 1996, no discipline. This must be clarified since the IN court records will reveal that I did sit for and pass the Indiana bar last February. Yet be not confused by the fact that I was so allowed to be tested .... I am not, to be clear in the service of my duty to be absolutely candid about this, I AM NOT a member of the Indiana bar, and might never be so licensed given my unrepented from errors of thought documented in this opinion, at fn2, which likely supports Mr Smith's initial post in this thread: http://caselaw.findlaw.com/us-7th-circuit/1592921.html

  2. When I served the State of Kansas as Deputy AG over Consumer Protection & Antitrust for four years, supervising 20 special agents and assistant attorneys general (back before the IBLE denied me the right to practice law in Indiana for not having the right stuff and pretty much crushed my legal career) we had a saying around the office: Resist the lure of the ring!!! It was a take off on Tolkiem, the idea that absolute power (I signed investigative subpoenas as a judge would in many other contexts, no need to show probable cause)could corrupt absolutely. We feared that we would overreach constitutional limits if not reminded, over and over, to be mindful to not do so. Our approach in so challenging one another was Madisonian, as the following quotes from the Father of our Constitution reveal: The essence of Government is power; and power, lodged as it must be in human hands, will ever be liable to abuse. We are right to take alarm at the first experiment upon our liberties. I believe there are more instances of the abridgement of freedom of the people by gradual and silent encroachments by those in power than by violent and sudden usurpations. Liberty may be endangered by the abuse of liberty, but also by the abuse of power. All men having power ought to be mistrusted. -- James Madison, Federalist Papers and other sources: http://www.constitution.org/jm/jm_quotes.htm RESIST THE LURE OF THE RING ALL YE WITH POLITICAL OR JUDICIAL POWER!

  3. My dear Mr Smith, I respect your opinions and much enjoy your posts here. We do differ on our view of the benefits and viability of the American Experiment in Ordered Liberty. While I do agree that it could be better, and that your points in criticism are well taken, Utopia does indeed mean nowhere. I think Madison, Jefferson, Adams and company got it about as good as it gets in a fallen post-Enlightenment social order. That said, a constitution only protects the citizens if it is followed. We currently have a bevy of public officials and judicial agents who believe that their subjectivism, their personal ideology, their elitist fears and concerns and cause celebs trump the constitutions of our forefathers. This is most troubling. More to follow in the next post on that subject.

  4. Yep I am not Bryan Brown. Bryan you appear to be a bigger believer in the Constitution than I am. Were I still a big believer then I might be using my real name like you. Personally, I am no longer a fan of secularism. I favor the confessional state. In religious mattes, it seems to me that social diversity is chaos and conflict, while uniformity is order and peace.... secularism has been imposed by America on other nations now by force and that has not exactly worked out very well.... I think the American historical experiment with disestablishmentarianism is withering on the vine before our eyes..... Since I do not know if that is OK for an officially licensed lawyer to say, I keep the nom de plume.

  5. I am compelled to announce that I am not posting under any Smith monikers here. That said, the post below does have a certain ring to it that sounds familiar to me: http://www.catholicnewworld.com/cnwonline/2014/0907/cardinal.aspx

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