The state’s highest court has granted transfer to three cases, including one in which they vacated the Indiana Court of Appeals decision and sent it back to the appellate court.

The justices remanded Marvin L. Ervin v. State of Indiana, No. 49S02-1102-CR-88, to the Court of Appeals on July 7. In a not-for-publication decision, the COA affirmed Marvin Ervin’s conviction of Class D felony theft and adjudication as a habitual offender. Ervin argued on appeal that the trial court abused its discretion by admitting pawn shop documents under the business record exception to the hearsay rules and refusing to instruct the jury on the offense of conversion, as a lesser included offense of theft.

The Indiana Supreme Court also took United Parcel Service v. Indiana Dept. of Revenue, No. 49S10-1107-TA-417; and K.D., et al., alleged to be CHINS; S.S. v. Indiana Dept. of Child Services, No. 49S02-1107-JC-416. In United Parcel Service, the Indiana Tax Court in a NFP opinion granted UPS’ motion for summary judgment and denied the Indiana Department of Revenue’s motion for summary judgment. The Tax Court reversed the department’s denial of UPS’ claim for refund of corporate income tax for 2000 and its assessment of additional corporate tax income against UPS for 2001.

In K.D., a divided Court of Appeals reversed the juvenile court’s adjudication of two children as children in need of services following their mother’s admission to allegations filed by the Department of Child Services, but the stepfather denied the allegations. The stepfather asked for a fact-finding hearing but was denied by the juvenile court.

At issue in the case is what procedure a juvenile court should follow when one parent or guardian admits to the CHINS allegations but another denies the allegations and asks for a fact-finding hearing. The majority decided there was no reason why the admission of one parent should abridge the statutory procedural due process rights of another, and it remanded the case.

Judge Melissa May dissented, believing the stepfather wasn’t denied due process in the case. While the stepfather should have had a fact-finding hearing as provided by statute, that error wasn’t reversible under the facts of this case, she wrote.

The justices also denied 27 cases for the week ending July 8.