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Indiana welcomes new Tax Court judge

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Long before law school and a legal career, Martha B. Wentworth owned a business and says her favorite part of that was paying her taxes.

That may be why it’s no wonder the lawyer who went to work at a multistate accounting firm where she heads up tax services has now become the state’s newest Tax Court judge. Wentworth is second person ever and the first woman to hold that appellate bench seat.

Gov. Mitch Daniels on Dec. 22 announced he had selected her as the state’s new Tax Court judge, succeeding outgoing Judge Thomas G. Fisher who retired at the end of 2010. Judge Fisher was the first judge named to that bench when it was created in 1986.

Martha Wentworth Wentworth

The governor chose Wentworth, 62, over two other finalists selected by the Judicial Nominating Commission in late October: Bloomington attorney Joby Jerrells and Hendricks Superior Judge Karen Love.

Wentworth holds this position for two years until voters decide whether to retain her. If retained, she’d serve a 10-year term.

A robing ceremony will likely be scheduled in early 2011, although a date has not been set.

“I am just truly honored, and this is pretty wondrous,” she said. “This is a pinnacle for someone who loves state taxation, and I’m just honored and humbled to be following in the footsteps of Judge Fisher. The personal joy I have is incalculable, and really the enormity of this, personally and professionally, is still sinking in. This is really a wonderful new adventure.”

Daniels credited her “decades-deep knowledge” of tax law and a strong reputation for fairness and consistency as reasons for choosing Wentworth, and he said she’d fill the role superbly.

Wentworth said she knew from the first day of law school that she wanted to be a tax lawyer, focusing primarily on federal taxation.

“I’d gone back to law school after having a business, so I’m a late-blooming attorney,” she said. “But the most fun I’d had was doing my taxes. I knew this is what I wanted to do.”

Graduating cum laude in the top 40 percent of her law school class and admitted to practice in 1990, Wentworth started her legal career clerking for Judge Fisher from 1990 to 1992, and she says that’s when she fell in love with state taxation. From there, she went to work for six years as a tax attorney at the Indianapolis firm of Hall Render Killian Heath & Lyman.

Though she would have become the first woman partner at the law firm, Wentworth in 1998 took what she describes as a huge risk and joined the multistate accounting firm Deloitte Tax LLP in Indianapolis.

“I love taking complex tax issues and making them simple, and it’s fun trying to break down so people can understand what so many are so afraid of,” Wentworth said. “This is just a wonderful and wonder-filled area.”

Though she hasn’t been able to actively practice law with her position at Deloitte, Wentworth has remained active in organizations such as the Indiana State Bar Association’s Tax Section and taught tax law through the years. She’s also taught graduate-level classes in state and local taxation at the Indiana University Kelley School of Business since 2000.

wentworth Less than a week before Gov. Mitch Daniels announced that he’d chosen Martha B. Wentworth as the state’s newest Tax Court judge, all three finalists gathered at the retirement ceremony Dec. 17 for outgoing Judge Thomas G. Fisher. Pictured above from left to right are Joby Jerrells, Hendricks Superior Judge Karen Love, and Wentworth. (IBJ Photo/ Perry Reichanadter)

During her second interview with the Judicial Nominating Commission, 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.

She said jobs are the most important issue for the state, especially in this economic climate, and tax law creates certainty for businesses that are trying to figure out what they can pay and who they can hire. The court must help shape a dynamic environment to encourage economic growth and job creation, she said.

“My goal is to maintain the tax court as a forum where devotion to the rule of law, fairness to all litigants, and professional civility are the benchmarks,” she said.

Reflecting on her appointment and the significance it has concerning diversity, Wentworth said she’s proud to offer more female representation on the state’s appellate bench.

“It’s great that we have women on the appellate bench; it’s imperative that we do. I’m glad to be able to join the others, but I don’t focus on that. My gender is not what I saw as a qualification or disqualification in this, but I am proud to be a role model.”

It appears that many in the Indiana legal community are praising the governor’s appointment and believe that Wentworth represents a good choice for the tax court.

“Most of the lawyers will be comfortable because we know she has much experience in this area,” said Barnes & Thornburg partner Larry Stroble, who heads up that firm’s taxation department and has been practicing in that appellate court since its creation. “When she steps in, she won’t have as much of a learning curve. Every judge will handle things a little differently, so everyone has to understand that Judge Wentworth won’t do things the same way as Judge Fisher. But I’m not worried about that at all.”•

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  • Kudos to Martha!
    Martha will do a great job as our new tax court judge. She truly does love tax law, and is an expert in that arena. Governor Daniels has made a great choice.

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  1. Am I the only one who sees that the City is essentially giving away the MSA site AND giving millions to build new buildings on the site when this site would be the perfect place for the Justice Complex? Across from City-County, check; keeping it centrally located, check, etc. It's my understanding that the GM site must be purchased by the City from Motors Liquidation Company. STOP WASTING WHAT WE ALREADY HAVE AND OUR TAX DOLLARS! The Ballard Administration has not been known for it's common sense...never voted for him and never will!

  2. This guy sounds like the classic molester/manipulator.

  3. Louis D. Brandeis was born in 1856. At 9 years of age it would have been 1865. The Brandeis family did not own slaves. My source Louis D. Brandeis: A Life, by Melvin L. Urofsky.

  4. My name is Matthew Lucas Major, I recently went through a jury trial in Bloomington , In. It was the week of Feb 19-21. Although I have been incarcerated since August 5, 2014. The reason I 'am writing to you sir is on the 21 of February the jury came in with a very excessive and wrongful verdict of guilty on 6 child molesting charges against my daughter who was 9 at the time I was accused. I also had 2 other Felonies one of Intimidation and 1 of Sexual Vicarious Gratification. Judge Marc Kellam on the second day of trial gave me a not guilty on those 2 felonies. The jury was sent out during that time and when brought back Judge Kellam told them to not concern themselves with the 2 Felonies that he ruled on them. They were told to not let evidence they had already heard influence there verdicts. I never in my life touched any child sexually and definitely not with my own daughter. When I was arrested Detective Shawn Karr told me I would be convicted guilty just on my daughters word even without evidence. That's just what happened. my public defender did me so wrong he never once proved to the court and jury all the lies the child told, and Jeremy Noel my public defender could of proven the lies easily. The stories in Serenity's depositions and Forensic interview changed and were not consistent as Prosecutor Darcie Fawcett claimed they were. Yet my attorney never mentioned that. The facts that the child accused me of full penetration in her vagina and rectum was proven lies. Doctor Roberta Hibbard of Riley hospital in Indianapolis confirmed Serenity's hymen intact, no scars, no tearing, no signs of rape to her. Yet my attorney didn't use that knowledge . the DNA was all in my favor. I tell you I will spend my entire life in prison going through rape and beatings etc. even Judge Kellam abused his authority by telling the jurors to listen and believe what the prosecutors side in evidence like my daughters testimony. In one interview with the detectives my daughter got flustered with her mom and said on camera " I'm saying what you told me to mom"!! Yet Mr. Noel said nor did anything to even resemble a defense attorney. Judge Kellam allowed edited version of a taped conversation between the child and her mother. Also Judge Kellam allowed the Prosecutor too bring in to my case a knife found under my seat, the knife wasn't part of my case. She was allowed by my attorney and the judge to put a huge picture of it on the screen and huge picture of my naked privates in a full courtroom and open court. Ms. Fawcett says to jury see how easy Mr. Major could reach the knife and cut his Childs throat. Even though I had no weapons charge against these cases. This gave the jurors prejudice thought against me thinking I threatened her with that knife and how scared she would of been knowing i could get it and kill her. On my sentencing court March 19, 2014 my public defender told Judge Kellam he wish to resign from being my attorney and wished for the court to give me outside council to file a error to trial or appeal. We were denied. Now after openly knowing my public defender don't want to represent me he has to. Well when as parents we make our kids clean a room when they really don't wish to, well the child will but don't mean she will do a good job, that's where I'm at with Mr. Noel. please dont ignore mine and my families pleas for your help . we have all the legal proof you could need to prove Im innocent. Please dont make my spend years in prison innocent when you can fix this wrong. Im not saying Im a perfect man or that I was a perfect dad to my 2 children none of us are. Ive made some bad choices in life and I paid for them. But I didnt ever touch or rape my daughter . I love my children with all my heart. And now through needing attention and a ex-wife who told my granny several times she wish she could put me in prison to get me out of their lives. Well my ex finally accomplished her goal. Sad part is she is destroying our daughter with all this horrific lies and things she taught my daughter to say. My daughter will need therapist to ever hope for a chance of a normal life after what she had done to her by her mom and their side of the family. My daughter told everyone even on stand she had a dream months before i supposedly molested her in this dream I was molesting her and when I finally did it matched her dream perfectly. She admitted to watching movies about little girls being molested and watching U-Tube videos about child molesting all before it happened supposedly to her. Doesn't that sound very unusual that a non molested 9 yr old would need to know so much about being molested? The only reason I could think a 9 year old would need so much information is to be prepared to know what to say and be able to say how it felt what took place etc.. So when questioned by authorities she would be prepared. And there again sir if a parent is pre grooming a 9 year old child she would need intimate details . Like telling her daughter about a couple moles on my private area. The child admitted to sneaking my cell and looking many many times at nudes of me and my girlfriend even one where my penis was entering my girlfriends vagina. In that picture my moles are obvious. Yet when prosecutor showed everyone in court my privates and pictures of the moles she said the only way the child would know about them is if she saw them for herself. My attorney once again said nothing about the pictures my child saw. Or could a ex-wife be able to describe my moles to help her case against getting rid of me? I beg you help me. This is my very existence. Ive lost everything , a good job, a wonderful girlfriend, my freedom, but worse thing Ive lost is my children. They were my reason to get up every morning and strive to be better. The wonderful bond I had with my Serenity is gone. After this I would be afraid to even hug her for fear of what next can they do to me. I'm not afraid to tell you I sit here in this cell and try to hold back my tears. Everyone knows you cant show weakness in prison. My life has already been threatened here at Wabash Valley Prison. After only 3 days of arrival. I was tricked into signing a waiver now Im in G Block General Population with 6 child molesting felony charges. Mrs. Hart as a 18 year old I almost died hooked to machines in hospital almost 1 month and now I know that fear was childish compared to this . I cant help but put emotions in this, after all Mrs. Hart Im human and God help Me I never been more afraid in my life. I didnt hurt my little girl I didnt touch her sexually. As much as it shreds me and fills my mind what Im facing I worry more about my mom and granny because of their great love for me mam they are suffering so deeply. I aint done this things but my loved ones suffering right along beside me and If you take my case you will be in essence freeing them also. I sent momma this letter and asked her to email it to you. I'm scared I have been done so unjustly by our legal system and I need you to fix this and give me freedom. I ask you please don't just ignore my pleas. Here in America its nice to be able to trust our legal justice system, well they destroyed my and my loved ones trust in our justice system . And I'm trusting in You !!! My entire family is suffering this nightmare with me. My 77 year old granny had a stroke and isn't doing so well. My single mother that raised 3 kids alone is dying from Lupus and since my arrest has stayed so sick and weary. Our lives torn to peices by a government I was taught I could trust in. my momma has tried so many innocent project and wrongfully accused and cant get anywhere. please please help me. A quote from the late Nelson Mandela: To be free is not merely to cast off ones chains, But to live in a way that respects and enhances The Freedom Of Others. I have Faith in you and your clinic to cast my chains off and give me freedom I do deserve as a wrongfully accused Man, son, brother, father, friend. Matthew Major DOC# 246179 Cause # : 53c02-1308-FA-000779 God Bless you. Please contact me with your decision so I know you made a life changing decision for me , just please at least write me so I know you care enough about your citizens to respond to cries for your help. You can speak openly with my mother Charlotte Spain (828) 476-0406: 71 Lakeview Dr. Canton, NC 28716 Thank You Matthew Major I know yall get thousands of request and inmates claiming innocence, and each person who are innocent deserve to have organizations like yours willing to fight for them and I give yall so much Thanks and I thank God everyday yall are out there caring enough to help free the innocents. Since discovering firsthand how easily lives and families can be destroyed by Poor Defense attorneys not doing their job . And Prosecutors allowed to do as they please in court

  5. Frankly, it is tragic that you are even considering going to an expensive, unaccredited "law school." It is extremely difficult to get a job with a degree from a real school. If you are going to make the investment of time, money, and tears into law school, it should not be to a place that won't actually enable you to practice law when you graduate.

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