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7 semi-finalists still vying for Tax Court

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Seven attorneys remain in the running to be the next Indiana Tax Court judge, and they return for second interviews before the Indiana Judicial Nominating Commission Oct. 27. Here is a glimpse of the seven who made it past the first cut from the 14 who went through the first interviews.
 

George Angelone Angelone

George T. Angelone

Indianapolis attorney with the Legislative Services Agency who was admitted to practice in 1976.

Angelone has three decades of experience reviewing tax and public finance work. He knows the legislature, the legal environment, and workings of tax court caseload, and is committed to outreach to improve the profession. He can bring a methodical approach to analyze and apply the law, and knows how all the pieces fit together. He said more can be done locally to improve the tax law process because two- or three-year waits aren’t efficient.


Dan Carwile Carwile

Dan J. Carwile

Banking attorney who is senior vice president with Old National Wealth Management in Evansville. He was admitted to practice in 1983.

Carwile said his experience has prepared him for this post, and he emphasized his hard work and ethics as being important. He said he’d be sensitive to pro se litigants and small-claims issues.


Carol Comer Comer

Hon. Carol S. Comer

Administrative law judge with the Indiana Board of Tax Review who has been practicing since 1996.

Judge Comer’s entire career has been spent on the administrative side and she has handled all issues, including reworking the tax board’s procedural rules in 2007 because of the assessment law and agency structure changes. She said it’s important to be mindful of caselaw exemptions that can build up and prevent a big ruling like Town of St. John, and that the court could work with the legislature to ensure that it understands constitutionality.


Joby Jarrells Jerrells

Joby D. Jerrells

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

Jerrells discussed the variety of his workload and his work on the Trump and Aztar cases, which allowed him to use his policy-analysis skills and also showed him how the principles of the law apply more than the dollar amount.


Karen Love Love

Hon. Karen M. Love

Hendricks Superior judge since 1995 after practicing privately and working previously as a certified accountant. She was admitted to practice in 1986.

She discussed with commission members what she calls the “ABCs” of this position, 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. Judge Love helped draft the child support guidelines and she said her work on the domestic relations committee has been the most rewarding.


Melony Sacopulos Sacopulos

Melony A. Sacopulos

General counsel at Indiana State University in Terre Haute who has been practicing since 1988.

Sacopulos said her university experience means handling many different areas each day and having to make prudent judgment calls that impact someone’s life or career. The judge’s opinions that interpret statute should be the extent of the relationship between the court and legislature, she said.


Martha Wentworth Wentworth

Martha B. 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. She was admitted to practice in 1990.

Wentworth has seen the devastating impact on taxpayers from adverse tax decisions, and she has worked closely with the state Department of Revenue and knows how significant those rulings can be for the agencies and government. She wasn’t sure how she would have ruled on the Town of St. John case. She said access and transparency on the court is important in helping people understand these tax laws.•
 

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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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