Tax Court interviews conclude; deliberations begin

October 27, 2010
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Reporter Mike Hoskins wrote this post.

Here is the final set of three interviews, after the commission interviewed four earlier today.

Martha Wentworth: Responding to the question about what a tax judge contributes to jurisprudence and the overall judiciary, Wentworth said she looked back on many years of “State of the Judiciary” speeches to analyze the journey the state judiciary has taken. She said the Tax Court uses its regular court tools to address substantive tax jurisprudence, but also uses those tools on constitutional questions and principles of administration. You have to bring personality to any job that you have, she said, and a look back at her experience shows she has spent time advocating for continuing education and professionalism and collegiality.

Judges can’t and shouldn’t legislate, but the Tax Court can help lawmakers understand tax law and issues. Unintended consequences of state statute changes seems to be the most frequent issue, and she’s a true believer that everyone must work together to some extent in understanding the challenges of the legislature and executive branch and the tax court itself. Wentworth 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 Department of Revenue has in allowing separate corporate entities to file separate or joint returns, and how the state agency can discretionarily change federal taxable income. While Wentworth acknowledged that she’d be giving up a lot professionally, she said it’s worth it because of the pride she takes in Indiana having fair and strong caselaw, and ensuring that Indiana stand outs on tax law and in the overall judiciary.

Dan Carwile: He sees a transition from the private sector to this as completely appropriate, and said he’s demonstrated that he’s a leader in his community and profession. Through its regular court resources and the programs the state judiciary offers, the Tax Court judge can address the economic issues and sometimes can address a poor public perception of the court system. Judges can go too far and be too aggressive in communicating with the legislature, he said, and a balance must be struck through scholarly writing and presentations and even in general expertise-sharing with lawmakers. The next Tax Court judge must be a strategic thinker in helping the judiciary move forward, and caseload efficiency is an important part of that, as is protecting and enhancing Indiana’s national reputation as a leader. He sees tax exemptions on property as an issue that will likely be before the court more regularly in coming years.

Hon. Carol Comer: Judge Comer talked about her 15 years on the administrative and regulatory side of the law and five years as Administrative Law Judge. She believes this experience, particularly in handling small docket type claims, has paved the way for this judicial opening and her work in this area gives her insight into what pro se litigants face. She says the court process is frightening to non-lawyers, and that the judiciary and Tax Court must do its best to offer transparency and access to the public. She said claims can act as summons and the court’s Web page can offer more information about enacting court procedures. Possible moves could be to create a sample docket for the public to see how a case might proceed, or to create a hotline for people to learn about the process and what to expect. Just as the Department of Revenue allows for online tax filing and payment, the court could do something like that to increase public accessibility. In the past several years, she’s observed a tremendous change in how the state agencies work on these tax and financial issues and that the Board of Tax Review has become more impartial for taxpayers and regular reversals isn’t the norm any longer.
 

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  1. My mother got temporary guardianship of my children in 2012. my husband and I got divorced 2015 the judge ordered me to have full custody of all my children. Does this mean the temporary guardianship is over? I'm confused because my divorce papers say I have custody and he gets visits and i get to claim the kids every year on my taxes. So just wondered since I have in black and white that I have custody if I can go get my kids from my moms and not go to jail?

  2. Someone off their meds? C'mon John, it is called the politics of Empire. Get with the program, will ya? How can we build one world under secularist ideals without breaking a few eggs? Of course, once it is fully built, is the American public who will feel the deadly grip of the velvet glove. One cannot lay down with dogs without getting fleas. The cup of wrath is nearly full, John Smith, nearly full. Oops, there I go, almost sounding as alarmist as Smith. Guess he and I both need to listen to this again: https://www.youtube.com/watch?v=CRnQ65J02XA

  3. Charles Rice was one of the greatest of the so-called great generation in America. I was privileged to count him among my mentors. He stood firm for Christ and Christ's Church in the Spirit of Thomas More, always quick to be a good servant of the King, but always God's first. I had Rice come speak to 700 in Fort Wayne as Obama took office. Rice was concerned that this rise of aggressive secularism and militant Islam were dual threats to Christendom,er, please forgive, I meant to say "Western Civilization". RIP Charlie. You are safe at home.

  4. It's a big fat black mark against the US that they radicalized a lot of these Afghan jihadis in the 80s to fight the soviets and then when they predictably got around to biting the hand that fed them, the US had to invade their homelands, install a bunch of corrupt drug kingpins and kleptocrats, take these guys and torture the hell out of them. Why for example did the US have to sodomize them? Dubya said "they hate us for our freedoms!" Here, try some of that freedom whether you like it or not!!! Now they got even more reasons to hate us-- lets just keep bombing the crap out of their populations, installing more puppet regimes, arming one faction against another, etc etc etc.... the US is becoming a monster. No wonder they hate us. Here's my modest recommendation. How about we follow "Just War" theory in the future. St Augustine had it right. How about we treat these obvious prisoners of war according to the Geneva convention instead of torturing them in sadistic and perverted ways.

  5. As usual, John is "spot-on." The subtle but poignant points he makes are numerous and warrant reflection by mediators and users. Oh but were it so simple.

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