The interviews continue

September 27, 2010
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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.



 

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  1. in a lawyer discipline case Judge Brown, now removed, was presiding over a hearing about a lawyer accused of the supposedly heinous ethical violation of saying the words "Illegal immigrant." (IN re Barker) http://www.in.gov/judiciary/files/order-discipline-2013-55S00-1008-DI-429.pdf .... I wonder if when we compare the egregious violations of due process by Judge Brown, to her chiding of another lawyer for politically incorrectness, if there are any conclusions to be drawn about what kind of person, what kind of judge, what kind of apparatchik, is busy implementing the agenda of political correctness and making off-limits legit advocacy about an adverse party in a suit whose illegal alien status is relevant? I am just asking the question, the reader can make own conclsuion. Oh wait-- did I use the wrong adjective-- let me rephrase that, um undocumented alien?

  2. of course the bigger questions of whether or not the people want to pay for ANY bussing is off limits, due to the Supreme Court protecting the people from DEMOCRACY. Several decades hence from desegregation and bussing plans and we STILL need to be taking all this taxpayer money to combat mostly-imagined "discrimination" in the most obviously failed social program of the postwar period.

  3. You can put your photos anywhere you like... When someone steals it they know it doesn't belong to them. And, a man getting a divorce is automatically not a nice guy...? That's ridiculous. Since when is need of money a conflict of interest? That would mean that no one should have a job unless they are already financially solvent without a job... A photographer is also under no obligation to use a watermark (again, people know when a photo doesn't belong to them) or provide contact information. Hey, he didn't make it easy for me to pay him so I'll just take it! Well heck, might as well walk out of the grocery store with a cart full of food because the lines are too long and you don't find that convenient. "Only in Indiana." Oh, now you're passing judgement on an entire state... What state do you live in? I need to characterize everyone in your state as ignorant and opinionated. And the final bit of ignorance; assuming a photo anyone would want is lucky and then how much does your camera have to cost to make it a good photo, in your obviously relevant opinion?

  4. Seventh Circuit Court Judge Diane Wood has stated in “The Rule of Law in Times of Stress” (2003), “that neither laws nor the procedures used to create or implement them should be secret; and . . . the laws must not be arbitrary.” According to the American Bar Association, Wood’s quote drives home this point: The rule of law also requires that people can expect predictable results from the legal system; this is what Judge Wood implies when she says that “the laws must not be arbitrary.” Predictable results mean that people who act in the same way can expect the law to treat them in the same way. If similar actions do not produce similar legal outcomes, people cannot use the law to guide their actions, and a “rule of law” does not exist.

  5. Linda, I sure hope you are not seeking a law license, for such eighteenth century sentiments could result in your denial in some jurisdictions minting attorneys for our tolerant and inclusive profession.

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