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Indiana's tax judge to retire

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When comparing his past two jobs, Judge Thomas G. Fisher admits that he finds stories from his prosecutor days more interesting than those in the past quarter century when he’s presided over the state’s appellate tax court.

Anyone listening at a cocktail might agree, the veteran judge said with a laugh.

But that story-telling excitement – or lack of one as he sees it - can’t diminish the fact that Judge Fisher has made history on the bench. He is the first and only person to serve on the appellate tax court since it’s creation in 1986, and he’s been a pivotal force in reshaping Indiana’s tax laws.

But after 24 years, he’s decided it’s time to hang up his robe. Judge Fisher announced Aug. 12 that he’ll retire at the end of the year, meaning the state will have to find a new appellate judge to preside over that unique court that is the only one in the state to have both a trial and appellate function.

Though Judge Fisher won retention in 2008, the 70-year-old judge is approaching the mandatory retirement age of 75 and he said this was the best time to move on.

“There was not any one thing,” he said. “It’s just an intangible feeling that makes you decide to go on to other things in life. I’m not so vain to think litigants can’t do better than me in getting a freshness for the court with fresh ideas and thinking.”

Fisher Judge Thomas G. Fisher

Judge Fisher was appointed July 1, 1986, by then-Gov. Robert Orr. Prior to that time, tax cases were heard at the Circuit or Superior level in either the county where the property was located or where a resident lived.

Before taking the bench, the Michigan native – who graduated in 1965 from what is now Indiana University Maurer School of Law – Bloomington – worked in private practice for a couple years with offices in Rensselaer and Remington. Gov. Roger Branigin in 1967 appointed him to be Jasper County prosecutor, a position that Fisher would hold for nearly two decades.

He’d chaired the Indiana Prosecuting Attorneys Council and received the Eugene “Shine” Feller award. Aside from prosecutor, Fisher also served as attorney for the towns of Demotte and Remington and counsel for the Jasper County Economic Development Commission.

But when lawmakers decided to establish a state-level tax court, they looked to the longtime prosecutor to be the sole judge.

Greenwood attorney Bill Barrett at law firm Williams Barrett & Wilkowski said the state had a “patchwork” of taxation caselaw before that, and leaders wanted to provide one cohesive voice and path for tax cases to take.

“He’s taken very seriously that obligation as the sole pathfinder, laying out caselaw to serve as a guide for counsel and taxpayers in every area of tax law,” said Barrett, who clerked for Judge Fisher in the earl ’90s. “As the first judge, not only did he have to plow new ground, but there also wasn’t anyone in the wings when he was going through that process because we didn’t have someone who had a career directly and solely on that path.”

During the judge’s Tax Court tenure, the Indiana Supreme Court reported he’s decided about 800 cases that involve tax issues and whether the government correctly taxed a person or business. Most of the appeals involve decisions by the Indiana Board of Tax Review. The tax court also maintains a small-claims docket for processing refund claims less than $5,000 from the state Department of Revenue and Board of Tax Commissioner-assessed values less than $15,000 for any year. The court also has the ability to hear cases in Allen, Jefferson, Lake, St. Joseph, Vanderburgh, and Vigo counties.

Overall, the judge doesn’t prefer to place any more significance to one case than another. But he does recognize one property case that clearly stands out through the years: State Board of Tax Commissioners v. Town of St. John, 702 N.E.2d 1034 (Ind. 1998), in which the Indiana Supreme Court affirmed Judge Fisher’s ruling from two years earlier in finding the state’s property tax assessment system unconstitutional and resulted in the fair-market value system.

“That’s the biggest case I’ve had and would probably be the signature case of my career,” he said. “The sheer magnitude of it is still being measured in the past several years, as assessors have been trying to comply with regulations put into place in response to St. John.”

However, Judge Fisher is proud of every case he’s handled through the years, like a first impression issue a couple years ago when he ruled a bank didn’t need to have a physical presence in the state to be subject to the Indiana Financial Institutions Tax. That’s a national issue he hopes the U.S. Supreme Court will consider at some point.

“I’ve tried to give citizens a good, consistent body of caselaw,” he said. “That’s important, to have that kind of body of law that offers guidance to both lawyers and the public about what our state tax laws say.”

When he started, Judge Fisher said property-tax cases outweighed other state court tax issues by 2-1, but the judge said that trend has completely reversed. He said one significant change has been that no evidence is debated on property-tax cases now since an administrative record-producing statute went into effect about a decade ago.

“Facts are rarely in dispute before me because the books say what they say,” he said. “The question is how the law applies to those numbers and data.”

Former Tax Court Clerk Martha Wentworth, who clerked in the court for two years and now serves as tax director of the Indiana-based multi-state group of Deloitte Tax, said that Judge Fisher has a national reputation for building a unified body of common taxation law in Indiana. He has upheld the balance of fairness between state tax administration and taxpayer rights, she said.

Indianapolis attorney Mark Richards in Ice Miller’s tax group agreed, saying that his practice beginning in 1985 has coincided with the tax court creation one year later and most of his practice has been before Judge Fisher.

“I wish him the best in his retirement, and he’s earned it, but this is a loss for the state of Indiana,” Richards said. “He’s always been a very fair and no-nonsense judge.”

The judge’s son, Indiana Solicitor General Thomas M. Fisher, said retirement is a big deal for his father, who’s taken so much pride in what he has done. Aside from being a significant influence in establishing state taxation caselaw, Judge Fisher has also had a monumental impact on the younger Fisher’s life in inspiring him to follow in those legal footsteps.

“Every kid thinks their dad is Superman, and I’m no exception,” he said. “Dad has been a pillar in every community he’s lived, and that was so inspirational as a kid, to see that impact on the community where we lived and then on the state as a whole. His professional, deep commitment to the rule of law was been clear to me as a kid, and that’s impacted my views of the world. I think this was a difficult decision and he was hesitant to move on, but that’s a period in life that comes for all of us.”

Though Judge Fisher said he hopes to stay on as a senior judge as needed, he doesn’t have any specific plans for his retirement. One possibility is increasing his involvement in civic activities, such as the Rotary Club that he joined in 1970 and most recently served as district governor for the 45 central Indiana clubs.

The Indiana Judicial Nominating Commission will interview applicants in the coming months for the vacancy, with first interviews Sept. 27 and semi-finalist interviews Oct. 27. An application deadline had not been set by IL deadline, but based on past appellate vacancy application deadlines the applications will likely be due by mid-September. The seven-member commission will choose three names to submit to Gov. Mitch Daniels, who makes the final 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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