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. On a related note, I offered the ICLU my cases against the BLE repeatedly, and sought their amici aid repeatedly as well. Crickets. Usually not even a response. I am guessing they do not do allegations of anti-Christian bias? No matter how glaring? I have posted on other links the amicus brief that did get filed (search this ezine, e.g., Kansas attorney), read the Thomas More Society brief to note what the ACLU ran from like vampires from garlic. An Examiner pledged to advance diversity and inclusion came right out on the record and demanded that I choose Man's law or God's law. I wonder, had I been asked to swear off Allah ... what result then, ICLU? Had I been found of bad character and fitness for advocating sexual deviance, what result then ICLU? Had I been lifetime banned for posting left of center statements denigrating the US Constitution, what result ICLU? Hey, we all know don't we? Rather Biased.

  2. It was mentioned in the article that there have been numerous CLE events to train attorneys on e-filing. I would like someone to provide a list of those events, because I have not seen any such events in east central Indiana, and since Hamilton County is one of the counties where e-filing is mandatory, one would expect some instruction in this area. Come on, people, give some instruction, not just applause!

  3. This law is troubling in two respects: First, why wasn't the law reviewed "with the intention of getting all the facts surrounding the legislation and its actual impact on the marketplace" BEFORE it was passed and signed? Seems a bit backwards to me (even acknowledging that this is the Indiana state legislature we're talking about. Second, what is it with the laws in this state that seem to create artificial monopolies in various industries? Besides this one, the other law that comes to mind is the legislation that governed the granting of licenses to firms that wanted to set up craft distilleries. The licensing was limited to only those entities that were already in the craft beer brewing business. Republicans in this state talk a big game when it comes to being "business friendly". They're friendly alright . . . to certain businesses.

  4. Gretchen, Asia, Roberto, Tonia, Shannon, Cheri, Nicholas, Sondra, Carey, Laura ... my heart breaks for you, reaching out in a forum in which you are ignored by a professional suffering through both compassion fatigue and the love of filthy lucre. Most if not all of you seek a warm blooded Hoosier attorney unafraid to take on the government and plead that government officials have acted unconstitutionally to try to save a family and/or rescue children in need and/or press individual rights against the Leviathan state. I know an attorney from Kansas who has taken such cases across the country, arguing before half of the federal courts of appeal and presenting cases to the US S.Ct. numerous times seeking cert. Unfortunately, due to his zeal for the constitutional rights of peasants and willingness to confront powerful government bureaucrats seemingly violating the same ... he was denied character and fitness certification to join the Indiana bar, even after he was cleared to sit for, and passed, both the bar exam and ethics exam. And was even admitted to the Indiana federal bar! NOW KNOW THIS .... you will face headwinds and difficulties in locating a zealously motivated Hoosier attorney to face off against powerful government agents who violate the constitution, for those who do so tend to end up as marginalized as Paul Odgen, who was driven from the profession. So beware, many are mere expensive lapdogs, the kind of breed who will gladly take a large retainer, but then fail to press against the status quo and powers that be when told to heel to. It is a common belief among some in Indiana that those attorneys who truly fight the power and rigorously confront corruption often end up, actually or metaphorically, in real life or at least as to their careers, as dead as the late, great Gary Welch. All of that said, I wish you the very best in finding a Hoosier attorney with a fighting spirit to press your rights as far as you can, for you do have rights against government actors, no matter what said actors may tell you otherwise. Attorneys outside the elitist camp are often better fighters that those owing the powers that be for their salaries, corner offices and end of year bonuses. So do not be afraid to retain a green horn or unconnected lawyer, many of them are fine men and woman who are yet untainted by the "unique" Hoosier system.

  5. I am not the John below. He is a journalist and talk show host who knows me through my years working in Kansas government. I did no ask John to post the note below ...

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