The following opinions were posted after IL deadline Wednesday.
Indiana Tax Court
Mirant Sugar Creek, LLC v. Indiana Dept. of State Revenue
Tax. Denies in part Mirant’s cross-motion for summary judgment on whether Mirant obtained a ruling from the Department of State Revenue providing that it wasn’t subject to the Utility Services Use Tax. The department’s denial of Mirant’s claim wasn’t precluded by Indiana Code Section 6-8.1-3-3. Affirms in part Mirant’s cross-motion for summary judgment on whether the company’s purchases of natural gas was subject to the USUT during the period at issue. Its purchases weren’t subject to the tax pursuant to I.C. sections 6-2.3-3-5 and 6-2.3-5.5-4(2). The department is ordered to refund Mirant the USUT taxes it paid for the period at issue.
Mirant Sugar Creek, LLC v. Indiana Dept. of State Revenue (NFP)
Tax. Denies the Department of State Revenue’s motion to strike in its entirety the affidavit of Mirant’s senior tax analyst and three pages of e-mails between the analyst and a tax analyst with the state department.
Indiana Supreme Court had posted no opinions at IL deadline.
Indiana Court of Appeals
Russel Howard v. American Family Mutual Insurance Co.
Civil. Reverses grant of American Family’s motion to substitute the underinsured driver as the sole defendant at trial in Howard’s suit following an accident. Indiana law does not allow the underinsured driver’s substitution as a nominal defendant in these circumstances.
William B. Jones v. State of Indiana
Criminal. Affirms conviction of resisting law enforcement and finding to be a habitual offender. A gaming agent of the Indiana Gaming Commission constitutes a law enforcement officer for purposes of the offense of resisting law enforcement.
Medical Realty Associates, LLC, et al. v. D.A. Dodd, Inc., et al.
Civil. Reverses order denying Medical Realty Associates and Hasse Construction Co.’s motion to compel arbitration and request to stay the mechanic’s lien foreclosure action initiated by D.A. Dodd, and declaring the arbitration unavailable for a claim brought by Korellis Roofing. By the clear unambiguous language of the Dodd Subcontracts, Hasse is given the option to require arbitration of any or all of Dodd’s claims, including those against MRA and Pinnacle Hospital. The trial court ruled prematurely that Korellis cannot be compelled to arbitrate. Remands for further proceedings.
W.H. v. State of Indiana
Juvenile. Affirms denial of motion to suppress evidence and adjudication for Class A misdemeanor carrying a handgun without a license. Finds that W.H.’s detention was supported by reasonable suspicion and did not offend his federal constitutional rights. Holds that the stop did not violate W.H.’s state constitutional protections, as the level of suspicion and extent of law enforcement needs outweighed the degree of intrusion.
Burl E. and Carolyn S. Grayson v. United Federal Savings & Loan Association of Crawfordsville, Ind. (NFP)
Civil. Affirms judgment for Union Federal Savings in the Graysons’ counterclaim seeking damages for Union Federal’s disposition of personal property as to which the Graysons were junior holders of a secured interest.
Patricia Garrison v. State of Indiana (NFP)
Criminal. Affirms sentence imposed following revocation of probation.
Daniel Mojica, as Special Administrator of the Estate of Felix Mojica, Jr., Deceased v. Hector Rosario, et al. (NFP)
Civil. Affirms jury verdict in favor of Rosario and the City of East Chicago in Mojica’s suit following the shooting death of Mojica.
Paul Roell v. American Senior Communities, et al. (NFP)
Civil. Affirms summary judgment in favor of American Senior Communities in Roell’s suit that he was discharged in retaliation.
S.P. v. Review Board (NFP)
Civil. Affirms S.P. is not entitled to unemployment benefits.
Byron D. Thomas v. State of Indiana (NFP)
Criminal. Affirms sentence following guilty plea to dealing in cocaine, one as a Class A felony and one as a Class B felony.
Indiana Tax Court had posted no opinions at IL deadline.