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Judge leaves attorneys on tax refund appeal

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Indiana Tax Court Judge Martha Wentworth has denied the State Department of Revenue’s attempt to disqualify the two attorneys representing a company in a refund dispute.

Attorneys Robert Romack and Dan Dunbar are president and vice president, respectively, of ROAR Consulting. Utilimaster hired ROAR Consulting to calculate the amount of natural gas it needed for use in its production process. The data was used to file for a refund of Indiana gross retail (sales) and use tax remitted on purchase of natural gas.

The Indiana Department of State Revenue granted a refund, but in a reduced amount. Utilimaster then filed an appeal with the Tax Court with Romack and Dunbar entering appearances as the company’s counsel of record. After the discovery deadline had passed, the Department of Revenue sought to reopen discovery, claiming it just learned that Romack and Dunbar admitted that ROAR had conducted the utility study. The department also filed for a motion to disqualify the two attorneys pursuant to Indiana Professional Conduct Rule 3.7 on the basis that they would be necessary witnesses at trial.

The study by ROAR does nothing more than provide the total square footage of Utilimaster’s facility and the portion of that square footage used in the manufacturing process, wrote Wentworth in Utilimaster Corporation v. Indiana Dept. of State Revenue, No. 71T10-1008-TA-43. This information is easily ascertainable, and employees of Utilimaster could testify about the company’s manufacturing processing and use of space.

In addition, the department could have discovered that ROAR was involved in the project before the discovery period ended, because when Utilimaster filed for its refund, it noted that it was with assistance from ROAR. The refund claim was also signed by Romack as ROAR’s president.

“The Department has invoked Professional Conduct Rule 3.7 in an attempt to conceal its failure to timely pursue discovery as well as to remove Utilimaster’s attorneys from the case, calling their professionalism into question. The Court will not countenance the Rule’s abuse as a procedural weapon by invading Utilimaster’s right to counsel of its choice,” she wrote.

 

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  1. All the lawyers involved in this don't add up to a hill of beans; mostly yes-men punching their tickets for future advancement. REMF types. Window dressing. Who in this mess was a real hero? the whistleblower that let the public know about the torture, whom the US sent to Jail. John Kyriakou. http://www.nytimes.com/2013/01/26/us/ex-officer-for-cia-is-sentenced-in-leak-case.html?_r=0 Now, considering that Torture is Illegal, considering that during Vietnam a soldier was court-martialed and imprisoned for waterboarding, why has the whistleblower gone to jail but none of the torturers have been held to account? It's amazing that Uncle Sam's sunk lower than Vietnam. But that's where we're at. An even more unjust and pointless war conducted in an even more bogus manner. this from npr: "On Jan. 21, 1968, The Washington Post ran a front-page photo of a U.S. soldier supervising the waterboarding of a captured North Vietnamese soldier. The caption said the technique induced "a flooding sense of suffocation and drowning, meant to make him talk." The picture led to an Army investigation and, two months later, the court martial of the soldier." Today, the US itself has become lawless.

  2. "Brain Damage" alright.... The lunatic is on the grass/ The lunatic is on the grass/ Remembering games and daisy chains and laughs/ Got to keep the loonies on the path.... The lunatic is in the hall/ The lunatics are in my hall/ The paper holds their folded faces to the floor/ And every day the paper boy brings more/ And if the dam breaks open many years too soon/ And if there is no room upon the hill/ And if your head explodes with dark forbodings too/ I'll see you on the dark side of the moon!!!

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