The interviews continue

September 27, 2010
Back to TopCommentsE-mailPrintBookmark and Share

From IL reporter Michael Hoskins:

Andrew Swain
He said the Tax Court would take his career to the next level, and he’d be able to continue ensuring fair application of tax laws for the state and people as he now does for the Indiana Attorney General’s Office. Talking about his experience in Colorado, Swain said that Indiana is different because of the Tax Court - Colorado doesn’t have one - and that means this state has a clearer, non-repetitious system where you aren’t wasting time and re-litigating the same issues because of a lack of common tax concepts. He described the Miller Brewing case as an example of how the Indiana Tax Court got it right about income tax sourcing, and he also discussed his role in coming up with a novel concept for how the state could go after delinquent taxpayers on issues such as stereo equipment dealers and puppy mills. However, he said the state shouldn’t use taxes to address social issues. Commissioners also pressed him about mediations for Tax Court, and Swain said he’s in favor of that generally but that he doesn’t see ADR Rule 2.7(b)2 about lawyers having to be present at mediation applying to the Tax Court because the AG and governor must first sign off on any settlements.

Hon. Bruce Kolb
The Tax Court has had significant impact in the past, but he sees that impact growing as more tax disputes arise and as corporations and lawmakers study different tax areas that present issues of first impression. That should be examined, he said. Bruce Kolb also said the state’s inheritance tax areas do not have much caselaw. He talked about how his entire legal career has involved him working for the state, and his current role as Administrative Law Judge for both the Bureau of Motor Vehicles and Department of Revenue. He said he hears commercial driver’s license cases, and 99 percent of those are pro se, so he makes those litigants feel at ease, explaining process and trying to answer any questions. He wants to look at and foster more on the area of pro se, and he also wondered why only one case from 2007 has been the only one in three years referred for mediation. One has to be careful not to create law and go beyond the statutes, as he said may have happened in the past. Studying his workload, Kolb said that in 28 instances he’s signed off on letters of findings in which he might have a conflict and he’d have to discuss those potential issues with the parties.

Marilyn Meighen
Marilyn Meighen has been helping to shape tax laws for most of her legal career and this is a once in a lifetime opportunity to continue that path at a whole other level. She highlighted her experience second-chairing the case that “changed the world” in tax law - Town of St. John. Now being down in the trenches after leaving the Attorney General’s Office, Meighen said she has more flexibility in litigating and handling cases. Her work defending assessments might be perceived as a conflict, but she said her credibility is always on the line and she does a fair assessment of every case to make sure what’s being done is right. She thinks the Tax Court’s small-claims division needs to be examined more so that someone challenging their assessments shouldn’t have to hire an attorney. She noted that she respects Judge Fisher and the court, but has different perspectives on issues such as exemptions for property-tax cases being narrowly construed.



 

ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by
ADVERTISEMENT
  1. State Farm is sad and filled with woe Edward Rust is no longer CEO He had knowledge, but wasn’t in the know The Board said it was time for him to go All American Girl starred Margaret Cho The Miami Heat coach is nicknamed Spo I hate to paddle but don’t like to row Edward Rust is no longer CEO The Board said it was time for him to go The word souffler is French for blow I love the rain but dislike the snow Ten tosses for a nickel or a penny a throw State Farm is sad and filled with woe Edward Rust is no longer CEO Bambi’s mom was a fawn who became a doe You can’t line up if you don’t get in a row My car isn’t running, “Give me a tow” He had knowledge but wasn’t in the know The Board said it was time for him to go Plant a seed and water it to make it grow Phases of the tide are ebb and flow If you head isn’t hairy you don’t have a fro You can buff your bald head to make it glow State Farm is sad and filled with woe Edward Rust is no longer CEO I like Mike Tyson more than Riddick Bowe A mug of coffee is a cup of joe Call me brother, don’t call me bro When I sing scat I sound like Al Jarreau State Farm is sad and filled with woe The Board said it was time for him to go A former Tigers pitcher was Lerrin LaGrow Ursula Andress was a Bond girl in Dr. No Brian Benben is married to Madeline Stowe Betsy Ross couldn’t knit but she sure could sew He had knowledge but wasn’t in the know Edward Rust is no longer CEO Grand Funk toured with David Allan Coe I said to Shoeless Joe, “Say it ain’t so” Brandon Lee died during the filming of The Crow In 1992 I didn’t vote for Ross Perot State Farm is sad and filled with woe The Board said it was time for him to go A hare is fast and a tortoise is slow The overhead compartment is for luggage to stow Beware from above but look out below I’m gaining momentum, I’ve got big mo He had knowledge but wasn’t in the know Edward Rust is no longer CEO I’ve travelled far but have miles to go My insurance company thinks I’m their ho I’m not their friend but I am their foe Robin Hood had arrows, a quiver and a bow State Farm has a lame duck CEO He had knowledge, but wasn’t in the know The Board said it was time for him to go State Farm is sad and filled with woe

  2. The ADA acts as a tax upon all for the benefit of a few. And, most importantly, the many have no individual say in whether they pay the tax. Those with handicaps suffered in military service should get a pass, but those who are handicapped by accident or birth do NOT deserve that pass. The drivel about "equal access" is spurious because the handicapped HAVE equal access, they just can't effectively use it. That is their problem, not society's. The burden to remediate should be that of those who seek the benefit of some social, constructional, or dimensional change, NOT society generally. Everybody wants to socialize the costs and concentrate the benefits of government intrusion so that they benefit and largely avoid the costs. This simply maintains the constant push to the slop trough, and explains, in part, why the nation is 20 trillion dollars in the hole.

  3. Hey 2 psychs is never enough, since it is statistically unlikely that three will ever agree on anything! New study admits this pseudo science is about as scientifically valid as astrology ... done by via fortune cookie ....John Ioannidis, professor of health research and policy at Stanford University, said the study was impressive and that its results had been eagerly awaited by the scientific community. “Sadly, the picture it paints - a 64% failure rate even among papers published in the best journals in the field - is not very nice about the current status of psychological science in general, and for fields like social psychology it is just devastating,” he said. http://www.theguardian.com/science/2015/aug/27/study-delivers-bleak-verdict-on-validity-of-psychology-experiment-results

  4. Indianapolis Bar Association President John Trimble and I are on the same page, but it is a very large page with plenty of room for others to join us. As my final Res Gestae article will express in more detail in a few days, the Great Recession hastened a fundamental and permanent sea change for the global legal service profession. Every state bar is facing the same existential questions that thrust the medical profession into national healthcare reform debates. The bench, bar, and law schools must comprehensively reconsider how we define the practice of law and what it means to access justice. If the three principals of the legal service profession do not recast the vision of their roles and responsibilities soon, the marketplace will dictate those roles and responsibilities without regard for the public interests that the legal profession professes to serve.

  5. I have met some highly placed bureaucrats who vehemently disagree, Mr. Smith. This is not your father's time in America. Some ideas are just too politically incorrect too allow spoken, says those who watch over us for the good of their concept of order.

ADVERTISEMENT