7th Circuit Court of Appeals
Scott C. Cole and Jennifer A. Cole v. Commissioner of Internal Revenue
U.S. Tax Court, Judge Diane L. Kroupa.
Tax. Affirms finding that the Coles omitted more than $1.2 million of income and more than $1.3 million of self-employment income from their 2001 joint tax return and that they fraudulently avoided tax liability. The Coles did not show clear error in the Tax Court’s finding that because they did not produce credible documentary or other evidence showing otherwise, that the commissioner’s reconstruction of their income was “reasonable and substantially accurate.” The Coles failed to show that the Tax Court clearly erred in finding that Scott may not avoid tax liability on his income by assigning it to another corporation when substantively his Bentley Group ownership never changed as evidenced by his continued dominion and control over the partnership’s funds.
Indiana Supreme Court had posted no opinions at IL deadline.
Indiana Court of Appeals
Sean T. Ryan v. Dee Anna Ryan
Domestic relation. Reverses denial of Sean Ryan’s motion for relief under Indiana Trial Rule 60(B)(8) regarding the prices set for the sale of real estate as listed in the settlement agreement. The trial court abused its discretion in denying his motion for relief from judgment without hearing pertinent evidence. Remands with instructions.
Roman Catholic Archdiocese of Indianapolis, Inc. v. Metro School District of Lawrence Twp., et al.
Civil plenary. Affirms denial of the Roman Catholic Archdiocese of Indianapolis and Joseph Piper and other parents’ requests for declaratory and injunctive relief and the judgments in favor of Metropolitan School District of Lawrence Township and Concetta Raimondi, as superintendent of the school district, in a suit challenging the termination of a shuttle bus service paid for by the township to the private schools in the township. Indiana Code Section 20-7-11-1 doesn’t mandate that the school district must provide special school bus routes and free shuttle bus services not already in effect for the sole benefit of nonpublic school students.
Arnaldo Trabucco v. Pamela Trabucco
Domestic relation. Affirms the trial court’s use of income averaging to compute Arnaldo Trabucco’s child support obligation. The trial court did not err in using an income averaging approach to calculate his weekly gross income for child support and in including funds set aside for their son’s college and other accounts within the marital estate. Remands with instructions to consider whether the Home Federal IRA and IRA #1491 were consolidated into another IRA and therefore should not have been counted separately. Remands to also provide a detailed explanation of how the trial court arrived at the specific value assigned to a coin collection.
Capitol Construction Services v. Farah, LLC
Civil plenary. Affirms order denying Capitol Construction Services’ motion to dismiss demand for arbitration in favor of Farah LLC. Farah has not waived its right to arbitrate and equity favors the result reached by the lower court.
Steven A. Wright v. State of Indiana (NFP)
Criminal. Affirms convictions of Class A felony and Class C felony child molesting.
G.F. v. R.F. (NFP)
Domestic relation. Affirms denial of father’s petition for modification of child custody.
Cynthia Taylor v. Community Hospitals of Indiana, Inc. (NFP)
Civil plenary. Affirms summary judgment in favor of Community Hospitals of Indiana after Taylor fell and was injured in the hospital.
Ashley Straub v. State of Indiana (NFP)
Criminal. Affirms convictions of two counts of dealing in a schedule I controlled substance as Class B felonies, and one count of Class D felony possession of a schedule I controlled substance.
Alois Cronauer v. Starke Co. Jail, et al. (NFP)
Civil plenary. Affirms denial of motion for relief under Indiana Trial Rule 60(B).
Kristin M. Escamilla v. State of Indiana (NFP)
Criminal. Affirms sentence following guilty plea to Class B felony dealing in narcotics.
Indiana Tax Court had posted no opinions at IL deadline.
The Indiana Supreme Court dismissed one appeal for the week ending March 25.