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. Indianapolis employers harassment among minorities AFRICAN Americans needs to be discussed the metro Indianapolis area is horrible when it comes to harassing African American employees especially in the local healthcare facilities. Racially profiling in the workplace is an major issue. Please make it better because I'm many civil rights leaders would come here and justify that Indiana is a state the WORKS only applies to Caucasian Americans especially in Hamilton county. Indiana targets African Americans in the workplace so when governor pence is trying to convince people to vote for him this would be awesome publicity for the Presidency Elections.

  2. Wishing Mary Willis only God's best, and superhuman strength, as she attempts to right a ship that too often strays far off course. May she never suffer this personal affect, as some do who attempt to change a broken system: https://www.youtube.com/watch?v=QojajMsd2nE

  3. Indiana's seatbelt law is not punishable as a crime. It is an infraction. Apparently some of our Circuit judges have deemed settled law inapplicable if it fails to fit their litmus test of political correctness. Extrapolating to redefine terms of behavior in a violation of immigration law to the entire body of criminal law leaves a smorgasbord of opportunity for judicial mischief.

  4. I wonder if $10 diversions for failure to wear seat belts are considered moral turpitude in federal immigration law like they are under Indiana law? Anyone know?

  5. What a fine article, thank you! I can testify firsthand and by detailed legal reports (at end of this note) as to the dire consequences of rejecting this truth from the fine article above: "The inclusion and expansion of this right [to jury] in Indiana’s Constitution is a clear reflection of our state’s intention to emphasize the importance of every Hoosier’s right to make their case in front of a jury of their peers." Over $20? Every Hoosier? Well then how about when your very vocation is on the line? How about instead of a jury of peers, one faces a bevy of political appointees, mini-czars, who care less about due process of the law than the real czars did? Instead of trial by jury, trial by ideological ordeal run by Orwellian agents? Well that is built into more than a few administrative law committees of the Ind S.Ct., and it is now being weaponized, as is revealed in articles posted at this ezine, to root out post moderns heresies like refusal to stand and pledge allegiance to all things politically correct. My career was burned at the stake for not so saluting, but I think I was just one of the early logs. Due, at least in part, to the removal of the jury from bar admission and bar discipline cases, many more fires will soon be lit. Perhaps one awaits you, dear heretic? Oh, at that Ind. article 12 plank about a remedy at law for every damage done ... ah, well, the founders evidently meant only for those damages done not by the government itself, rabid statists that they were. (Yes, that was sarcasm.) My written reports available here: Denied petition for cert (this time around): http://tinyurl.com/zdmawmw Denied petition for cert (from the 2009 denial and five year banishment): http://tinyurl.com/zcypybh Related, not written by me: Amicus brief: http://tinyurl.com/hvh7qgp

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