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Commission sends 3 names as finalists for Tax Court opening

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Within two months, Indiana will have a new state tax judge for only the second time ever.

The Indiana Judicial Nominating Commission has recommended that that the governor consider Bloomington attorney Joby Jerrells, Hendricks Superior 3 Judge Karen Love, and attorney Martha Wentworth of Greenwood as finalists for the state’s only specialized appellate court.

Gov. Mitch Daniels will make the final decision on who replaces Judge Thomas G. Fisher. Judge Fisher retires from the tax bench on Jan. 1, 2011, culminating a legal career that’s included 24 years of service as the state’s first and only tax court judge.

Meeting with seven semi-finalists on Oct. 27, the commission interviewed four women and three men for 25 minutes each. These second interviews followed an initial round on Sept. 27 with 14 applicants and delved more in-depth into each person’s background and what he or she thinks about the tax court. Aside from the finalists, the others interviewed were: George Angelone, Dan Carwile, Hon. Carol Comer, and Melony Sacopulos.

The commission had submitted a question to each semi-finalist, asking them to reflect on how the tax judge might contribute to the development of the state’s jurisprudence and to the improvement of the overall judiciary.

“All the candidates have experience that gives us the core competency and intellect, which is good news for this commission and the state,” said banking attorney Dan Carwile from Evansville, one of the semi-finalists.

One of the main themes discussed during the second round of interviews focused on public access and transparency and making sure the tax court operates efficiently so that its cases move as quickly as possible and the public understands what is happening.

Administrative law judge and semi-finalist Carol Comer told the commission that courts in general are considered “scary” places for non-attorneys and that the entire judiciary needs to do a better job with transparency and access.

“The point is, the Tax Court needs to be just as accessible for the layperson as someone represented by counsel,” she said. “Most claims don’t make it to court because that’s where things become ‘very legal and complicated.’”

She said the court’s message must reach the broadest possible audience, and that using Twitter and Facebook could even be something to consider for the future in order to “be more conscious on how ideas are communicated concisely, clearly, quickly, and to the point.”

“Modern communication is changing,” she said. “Imagine a day when the Tax Court has a Facebook page where people can befriend and see opinions as they’re issued, or get updates from the court as they happen. That’s not different from what’s on the court website now, but it’s just a different form for the more modern generation.”

Chief Justice Shepard complimented everyone who’d applied for the post and said it was a tough decision for the commission to narrow down the initial or semi-finalist list, but that members were confident these were great choices for the governor to consider.

Jerrells

A second-career attorney who’d worked in computer operations before enrolling in and graduating from Indiana University School of Law - Indianapolis in 2003, Jerrells now works as both a deputy prosecutor in the Attorney General’s Office and is also a self-employed attorney out of his home in Bloomington. He talked about his experience in all types of law, from tax and civil issues to criminal prosecutions and corporate clients. He ran for Monroe County judge in 2008 but was defeated in the general election.

If chosen for this appellate seat, Jerrells said he would be interested in trying to “enhance, hone, and improve” the jurisprudence that has been created during the past quarter century. He said an electronic docket would be beneficial for that court’s efficiency and that he’d want to make sure pro se litigants understood the process.

Responding to a question about the structure of how appeals come from the Department of Revenue, Jerrells told members that the issue is “brewing” and that the discretion given by the Tax Court to those state agency decisions might need to be examined, possibly by a rule or statute. He also said timeliness should be examined and efficiency should be improved if necessary, particularly since there’s no “lazy judge” rule as exists for state trial courts.

“Since there’s going to be a new tax judge, there’s an opportunity where we can determine what needs to change,” he said.

Love

The only trial judge interviewed, Judge Love said the tax judge’s responsibility is to provide “timely and affordable justice for all” and that her experience on the bench since 1995 has prepared her for this role on the administrative, legal and judiciary sides. She hopes the tax court judge can help Indiana become a leader in tax law just like it is known nationally for jury reform.

In addition to her judicial experience, Love has also practiced law privately, worked as a certified accountant, and she helped draft the state’s Child Support Guidelines. Nominating commission members also asked about her experience on a bank board and the decisions she’d had to make in that role.

Though noting that appellate courts aren’t doing their jobs to effectuate change, Judge Love noted that she’d conduct a review of pending cases and actively communicate with outgoing Judge Fisher as well as the practicing bar to get familiar with the court.

One commission member noted that he was impressed with her writing, and Judge Love noted that she’s learned from the lawyers and other jurists throughout the state. “I’m a product of the legal profession, the judiciary in Indiana,” she said. “I want you to see what trial judges are like, and I want to make them proud.”

Wentworth

Wentworth echoed many of the aspects that her fellow semi-finalists pointed out, and she noted that she’d spent time reading State of the Judiciary speeches to get an idea of how the Hoosier judiciary has changed through the years. Today, Wentworth serves as tax director for the multi-state group Deloitte Tax LLP. Her previous professional roles have included clerking for the Tax Court in the early 1990s and working closely with the state Department of Revenue. Her experience shows that she’s advocated for continuing education, professionalism and collegiality, she said.

Saying that judges must be careful in communicating with lawmakers, Wentworth said it would be appropriate to help the legislature understand what possible unintended consequences might result from state statute changes. She said the state faces so many intriguing and challenging legal questions on tax law, such as what is considered distortion on taxes, the amount of discretion the DOR has in allowing separate corporate entities to file separate or joint returns, and how the state agency can discretionarily change federal taxable income.

“My first job out of law school was working for a judge. I never thought I’d have this opportunity, but when it came right down to it, I couldn’t just not try. I have such a passion for tax law and for Indiana’s tax law to be fair and good and have other states look to us. That, to me, is so important; that pride is worth so much more than what I’m doing now.”

The governor’s choice

Daniels’ general counsel David Pippen, who sat through all of the interviews, said the process hasn’t been formalized and he wasn’t sure how the three finalists might be interviewed or whether a hypothetical case might be presented to the trio as was done with the most recent Indiana Supreme Court vacancy.

By law, Daniels has 60 days to make a decision from the time a final report is sent from the nominating commission. The commission sent it to the governor Nov. 5. Though he has until early January to make a decision, the governor is expected to announce the new jurist by the end of this year. If that doesn’t happen, the chief justice can pick from the three finalists’ names.•

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  1. Am I the only one who sees that the City is essentially giving away the MSA site AND giving millions to build new buildings on the site when this site would be the perfect place for the Justice Complex? Across from City-County, check; keeping it centrally located, check, etc. It's my understanding that the GM site must be purchased by the City from Motors Liquidation Company. STOP WASTING WHAT WE ALREADY HAVE AND OUR TAX DOLLARS! The Ballard Administration has not been known for it's common sense...never voted for him and never will!

  2. This guy sounds like the classic molester/manipulator.

  3. Louis D. Brandeis was born in 1856. At 9 years of age it would have been 1865. The Brandeis family did not own slaves. My source Louis D. Brandeis: A Life, by Melvin L. Urofsky.

  4. My name is Matthew Lucas Major, I recently went through a jury trial in Bloomington , In. It was the week of Feb 19-21. Although I have been incarcerated since August 5, 2014. The reason I 'am writing to you sir is on the 21 of February the jury came in with a very excessive and wrongful verdict of guilty on 6 child molesting charges against my daughter who was 9 at the time I was accused. I also had 2 other Felonies one of Intimidation and 1 of Sexual Vicarious Gratification. Judge Marc Kellam on the second day of trial gave me a not guilty on those 2 felonies. The jury was sent out during that time and when brought back Judge Kellam told them to not concern themselves with the 2 Felonies that he ruled on them. They were told to not let evidence they had already heard influence there verdicts. I never in my life touched any child sexually and definitely not with my own daughter. When I was arrested Detective Shawn Karr told me I would be convicted guilty just on my daughters word even without evidence. That's just what happened. my public defender did me so wrong he never once proved to the court and jury all the lies the child told, and Jeremy Noel my public defender could of proven the lies easily. The stories in Serenity's depositions and Forensic interview changed and were not consistent as Prosecutor Darcie Fawcett claimed they were. Yet my attorney never mentioned that. The facts that the child accused me of full penetration in her vagina and rectum was proven lies. Doctor Roberta Hibbard of Riley hospital in Indianapolis confirmed Serenity's hymen intact, no scars, no tearing, no signs of rape to her. Yet my attorney didn't use that knowledge . the DNA was all in my favor. I tell you I will spend my entire life in prison going through rape and beatings etc. even Judge Kellam abused his authority by telling the jurors to listen and believe what the prosecutors side in evidence like my daughters testimony. In one interview with the detectives my daughter got flustered with her mom and said on camera " I'm saying what you told me to mom"!! Yet Mr. Noel said nor did anything to even resemble a defense attorney. Judge Kellam allowed edited version of a taped conversation between the child and her mother. Also Judge Kellam allowed the Prosecutor too bring in to my case a knife found under my seat, the knife wasn't part of my case. She was allowed by my attorney and the judge to put a huge picture of it on the screen and huge picture of my naked privates in a full courtroom and open court. Ms. Fawcett says to jury see how easy Mr. Major could reach the knife and cut his Childs throat. Even though I had no weapons charge against these cases. This gave the jurors prejudice thought against me thinking I threatened her with that knife and how scared she would of been knowing i could get it and kill her. On my sentencing court March 19, 2014 my public defender told Judge Kellam he wish to resign from being my attorney and wished for the court to give me outside council to file a error to trial or appeal. We were denied. Now after openly knowing my public defender don't want to represent me he has to. Well when as parents we make our kids clean a room when they really don't wish to, well the child will but don't mean she will do a good job, that's where I'm at with Mr. Noel. please dont ignore mine and my families pleas for your help . we have all the legal proof you could need to prove Im innocent. Please dont make my spend years in prison innocent when you can fix this wrong. Im not saying Im a perfect man or that I was a perfect dad to my 2 children none of us are. Ive made some bad choices in life and I paid for them. But I didnt ever touch or rape my daughter . I love my children with all my heart. And now through needing attention and a ex-wife who told my granny several times she wish she could put me in prison to get me out of their lives. Well my ex finally accomplished her goal. Sad part is she is destroying our daughter with all this horrific lies and things she taught my daughter to say. My daughter will need therapist to ever hope for a chance of a normal life after what she had done to her by her mom and their side of the family. My daughter told everyone even on stand she had a dream months before i supposedly molested her in this dream I was molesting her and when I finally did it matched her dream perfectly. She admitted to watching movies about little girls being molested and watching U-Tube videos about child molesting all before it happened supposedly to her. Doesn't that sound very unusual that a non molested 9 yr old would need to know so much about being molested? The only reason I could think a 9 year old would need so much information is to be prepared to know what to say and be able to say how it felt what took place etc.. So when questioned by authorities she would be prepared. And there again sir if a parent is pre grooming a 9 year old child she would need intimate details . Like telling her daughter about a couple moles on my private area. The child admitted to sneaking my cell and looking many many times at nudes of me and my girlfriend even one where my penis was entering my girlfriends vagina. In that picture my moles are obvious. Yet when prosecutor showed everyone in court my privates and pictures of the moles she said the only way the child would know about them is if she saw them for herself. My attorney once again said nothing about the pictures my child saw. Or could a ex-wife be able to describe my moles to help her case against getting rid of me? I beg you help me. This is my very existence. Ive lost everything , a good job, a wonderful girlfriend, my freedom, but worse thing Ive lost is my children. They were my reason to get up every morning and strive to be better. The wonderful bond I had with my Serenity is gone. After this I would be afraid to even hug her for fear of what next can they do to me. I'm not afraid to tell you I sit here in this cell and try to hold back my tears. Everyone knows you cant show weakness in prison. My life has already been threatened here at Wabash Valley Prison. After only 3 days of arrival. I was tricked into signing a waiver now Im in G Block General Population with 6 child molesting felony charges. Mrs. Hart as a 18 year old I almost died hooked to machines in hospital almost 1 month and now I know that fear was childish compared to this . I cant help but put emotions in this, after all Mrs. Hart Im human and God help Me I never been more afraid in my life. I didnt hurt my little girl I didnt touch her sexually. As much as it shreds me and fills my mind what Im facing I worry more about my mom and granny because of their great love for me mam they are suffering so deeply. I aint done this things but my loved ones suffering right along beside me and If you take my case you will be in essence freeing them also. I sent momma this letter and asked her to email it to you. I'm scared I have been done so unjustly by our legal system and I need you to fix this and give me freedom. I ask you please don't just ignore my pleas. Here in America its nice to be able to trust our legal justice system, well they destroyed my and my loved ones trust in our justice system . And I'm trusting in You !!! My entire family is suffering this nightmare with me. My 77 year old granny had a stroke and isn't doing so well. My single mother that raised 3 kids alone is dying from Lupus and since my arrest has stayed so sick and weary. Our lives torn to peices by a government I was taught I could trust in. my momma has tried so many innocent project and wrongfully accused and cant get anywhere. please please help me. A quote from the late Nelson Mandela: To be free is not merely to cast off ones chains, But to live in a way that respects and enhances The Freedom Of Others. I have Faith in you and your clinic to cast my chains off and give me freedom I do deserve as a wrongfully accused Man, son, brother, father, friend. Matthew Major DOC# 246179 Cause # : 53c02-1308-FA-000779 God Bless you. Please contact me with your decision so I know you made a life changing decision for me , just please at least write me so I know you care enough about your citizens to respond to cries for your help. You can speak openly with my mother Charlotte Spain (828) 476-0406: 71 Lakeview Dr. Canton, NC 28716 Thank You Matthew Major I know yall get thousands of request and inmates claiming innocence, and each person who are innocent deserve to have organizations like yours willing to fight for them and I give yall so much Thanks and I thank God everyday yall are out there caring enough to help free the innocents. Since discovering firsthand how easily lives and families can be destroyed by Poor Defense attorneys not doing their job . And Prosecutors allowed to do as they please in court

  5. Frankly, it is tragic that you are even considering going to an expensive, unaccredited "law school." It is extremely difficult to get a job with a degree from a real school. If you are going to make the investment of time, money, and tears into law school, it should not be to a place that won't actually enable you to practice law when you graduate.

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