Judge Thomas G. Fisher

Tax Court warns against arguing wages aren't taxable

May 16, 2011
Jennifer Nelson
In rejecting a man’s argument that his employment wages shouldn’t be subject to Indiana’s adjusted gross income tax, the Indiana Tax Court warned that those who present a similar argument in the future may be subject to paying the attorney fees of the other party.
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Investiture set for new tax judge

March 2, 2011
IL Staff
Indiana Tax Court Judge Martha Blood Wentworth’s formal robing ceremony will be held at 10:30 a.m. March 8 in the Indiana Supreme Court courtroom. Judge Thomas Fisher will preside over the ceremony.
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Indiana welcomes new Tax Court judge

January 5, 2011
Michael Hoskins
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.
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New Tax Court judge 'honored and humbled' by appointment

December 23, 2010
Michael Hoskins
A longtime lawyer and tax specialist received an early Christmas gift this week, learning that she’ll be the state’s newest Tax Court judge and the first woman to hold a seat on that bench.
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Governor names new Tax Court judge

December 22, 2010
Michael Hoskins
Gov. Mitch Daniels has chosen attorney Martha Wentworth as the state’s second-ever judge on the Indiana Tax Court.
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Tax judge denies state's motion to dismiss

December 22, 2010
Jennifer Nelson
The Indiana Tax Court has denied the state’s motion to dismiss a mother and daughter’s challenge to the jeopardy tax assessments made against them after the state found they didn’t pay taxes on their sales of puppies.
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State says goodbye to its first tax judge

December 22, 2010
Michael Hoskins
Retiring Indiana Tax Court Judge Thomas G. Fisher received a warm goodbye at a send-off ceremony Dec. 17, as the state recognized the solid and nationally recognized body of caselaw that Indiana’s first appellate tax judge created during his 24 years on the bench.
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Judge Fisher’s retirement ceremony Friday

December 14, 2010
IL Staff
A retirement ceremony for Indiana’s first Tax Court judge will happen Friday at the Indiana Statehouse.
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Commission sends 3 names as finalists for Tax Court opening

November 10, 2010
Michael Hoskins
Within two months, Indiana will have a new state tax judge for only the second time ever.
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Commission sends Tax Court finalists' names on to governor

November 8, 2010
IL Staff
The Indiana Judicial Nominating Commission submitted the names of the three finalists for the Indiana Tax Court to Gov. Mitch Daniels Friday.
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7 semi-finalists still vying for Tax Court

October 13, 2010
Michael Hoskins
Seven attorneys remain in the running to be the next Indiana Tax Court judge, and they return for second interviews before the Indiana Judicial Nominating Commission Oct. 27.
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Commission narrows Tax Court applicants

September 29, 2010
Michael Hoskins
The Indiana Tax Court logo symbolizes what will remain the same next year, even though the only person who’s ever presided on that appellate bench will change for the first time since that court was created more than a quarter century ago.
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7 remain in running for Tax Court judge

September 27, 2010
Michael Hoskins
In less than 30 minutes, the Indiana Judicial Nominating Commission cut in half the list of applicants to become the state’s second-ever Indiana Tax Court judge.
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Breaking: Commission names 7 semi-finalists

September 27, 2010
Michael Hoskins
The Indiana Judicial Nominating Commission has selected seven semi-finalists for consideration to become the next Indiana Tax Court judge.
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Commission conducts first Tax Court judge interviews

September 27, 2010
Michael Hoskins
The Indiana Judicial Nominating Commission is interviewing 14 people who’ve applied to be the state’s next Tax Court judge, narrowing down the list to semi-finalists who will return for second interviews in October.
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Tax court applicant withdraws name from consideration

September 24, 2010
Jennifer Nelson
Indiana Tax Court applicant Richard Hofmann of Noblesville has removed his name from consideration for the upcoming vacancy on the court.
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15 apply to be next Tax Court judge

September 21, 2010
Jennifer Nelson
Fifteen people want to be Indiana’s next Tax Court judge. Judge Thomas G. Fisher announced in August his plans to retire Jan. 1, 2011.
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Facility not predominately used for charitable purposes is taxable

September 3, 2010
Elizabeth Brockett
Despite a claim that labor unions are “inherently” charitable in nature and have historically been granted property tax exemptions, the Indiana Tax Court affirmed that one union’s banquet facility is 100 percent taxable.
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Indiana's tax judge to retire

August 18, 2010
Michael Hoskins
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.
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Deadline set for Tax Court judge applications

August 17, 2010
Michael Hoskins
Anyone interested in being the next Indiana Tax Court judge has just about a month to apply for that position.
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Tax Court judge to retire Jan. 1

August 12, 2010
Jennifer Nelson
The state’s first and only judge of the Indiana Tax Court, Judge Thomas G. Fisher, announced today he is stepping down from the bench Jan. 1, 2011.
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Indiana Tax Court judge retiring next year

August 12, 2010
IL Staff
Indiana Tax Court Judge Thomas G. Fisher is leaving the bench Jan. 1, 2011, the court announced this afternoon.
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Tax court orders USUT refund

June 17, 2010
Jennifer Nelson
The Indiana Department of State Revenue erred in concluding that a natural gas-fired power plant in Terre Haute was subject to the Utility Services Use Tax, ruled the Indiana Tax Court Wednesday.
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Tax court relocating

April 7, 2010
Jennifer Nelson
The Indiana Tax Court is relocating, but the court won't be moving very far. It's moving two floors down in its current building, the National City Center in Indianapolis.
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Judge: Reformatted tax appeal untimely

January 5, 2010
Jennifer Nelson
Even though a couple had originally filed their tax appeal within the 45-day deadline, the Indiana Tax Court still dismissed their appeal because their reformatted documents and notice of intent to appeal weren't filed until after the deadline.
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  1. I have been on this program while on parole from 2011-2013. No person should be forced mentally to share private details of their personal life with total strangers. Also giving permission for a mental therapist to report to your parole agent that your not participating in group therapy because you don't have the financial mean to be in the group therapy. I was personally singled out and sent back three times for not having money and also sent back within the six month when you aren't to be sent according to state law. I will work to het this INSOMM's removed from this state. I also had twelve or thirteen parole agents with a fifteen month period. Thanks for your time.

  2. Our nation produces very few jurists of the caliber of Justice DOUGLAS and his peers these days. Here is that great civil libertarian, who recognized government as both a blessing and, when corrupted by ideological interests, a curse: "Once the investigator has only the conscience of government as a guide, the conscience can become ‘ravenous,’ as Cromwell, bent on destroying Thomas More, said in Bolt, A Man For All Seasons (1960), p. 120. The First Amendment mirrors many episodes where men, harried and harassed by government, sought refuge in their conscience, as these lines of Thomas More show: ‘MORE: And when we stand before God, and you are sent to Paradise for doing according to your conscience, *575 and I am damned for not doing according to mine, will you come with me, for fellowship? ‘CRANMER: So those of us whose names are there are damned, Sir Thomas? ‘MORE: I don't know, Your Grace. I have no window to look into another man's conscience. I condemn no one. ‘CRANMER: Then the matter is capable of question? ‘MORE: Certainly. ‘CRANMER: But that you owe obedience to your King is not capable of question. So weigh a doubt against a certainty—and sign. ‘MORE: Some men think the Earth is round, others think it flat; it is a matter capable of question. But if it is flat, will the King's command make it round? And if it is round, will the King's command flatten it? No, I will not sign.’ Id., pp. 132—133. DOUGLAS THEN WROTE: Where government is the Big Brother,11 privacy gives way to surveillance. **909 But our commitment is otherwise. *576 By the First Amendment we have staked our security on freedom to promote a multiplicity of ideas, to associate at will with kindred spirits, and to defy governmental intrusion into these precincts" Gibson v. Florida Legislative Investigation Comm., 372 U.S. 539, 574-76, 83 S. Ct. 889, 908-09, 9 L. Ed. 2d 929 (1963) Mr. Justice DOUGLAS, concurring. I write: Happy Memorial Day to all -- God please bless our fallen who lived and died to preserve constitutional governance in our wonderful series of Republics. And God open the eyes of those government officials who denounce the constitutions of these Republics by arbitrary actions arising out capricious motives.

  3. From back in the day before secularism got a stranglehold on Hoosier jurists comes this great excerpt via Indiana federal court judge Allan Sharp, dedicated to those many Indiana government attorneys (with whom I have dealt) who count the law as a mere tool, an optional tool that is not to be used when political correctness compels a more acceptable result than merely following the path that the law directs: ALLEN SHARP, District Judge. I. In a scene following a visit by Henry VIII to the home of Sir Thomas More, playwriter Robert Bolt puts the following words into the mouths of his characters: Margaret: Father, that man's bad. MORE: There is no law against that. ROPER: There is! God's law! MORE: Then God can arrest him. ROPER: Sophistication upon sophistication! MORE: No, sheer simplicity. The law, Roper, the law. I know what's legal not what's right. And I'll stick to what's legal. ROPER: Then you set man's law above God's! MORE: No, far below; but let me draw your attention to a fact I'm not God. The currents and eddies of right and wrong, which you find such plain sailing, I can't navigate. I'm no voyager. But in the thickets of law, oh, there I'm a forester. I doubt if there's a man alive who could follow me there, thank God... ALICE: (Exasperated, pointing after Rich) While you talk, he's gone! MORE: And go he should, if he was the Devil himself, until he broke the law! ROPER: So now you'd give the Devil benefit of law! MORE: Yes. What would you do? Cut a great road through the law to get after the Devil? ROPER: I'd cut down every law in England to do that! MORE: (Roused and excited) Oh? (Advances on Roper) And when the last law was down, and the Devil turned round on you where would you hide, Roper, the laws being flat? (He leaves *1257 him) This country's planted thick with laws from coast to coast man's laws, not God's and if you cut them down and you're just the man to do it d'you really think you would stand upright in the winds that would blow then? (Quietly) Yes, I'd give the Devil benefit of law, for my own safety's sake. ROPER: I have long suspected this; this is the golden calf; the law's your god. MORE: (Wearily) Oh, Roper, you're a fool, God's my god... (Rather bitterly) But I find him rather too (Very bitterly) subtle... I don't know where he is nor what he wants. ROPER: My God wants service, to the end and unremitting; nothing else! MORE: (Dryly) Are you sure that's God! He sounds like Moloch. But indeed it may be God And whoever hunts for me, Roper, God or Devil, will find me hiding in the thickets of the law! And I'll hide my daughter with me! Not hoist her up the mainmast of your seagoing principles! They put about too nimbly! (Exit More. They all look after him). Pgs. 65-67, A MAN FOR ALL SEASONS A Play in Two Acts, Robert Bolt, Random House, New York, 1960. Linley E. Pearson, Atty. Gen. of Indiana, Indianapolis, for defendants. Childs v. Duckworth, 509 F. Supp. 1254, 1256 (N.D. Ind. 1981) aff'd, 705 F.2d 915 (7th Cir. 1983)

  4. "Meanwhile small- and mid-size firms are getting squeezed and likely will not survive unless they become a boutique firm." I've been a business attorney in small, and now mid-size firm for over 30 years, and for over 30 years legal consultants have been preaching this exact same mantra of impending doom for small and mid-sized firms -- verbatim. This claim apparently helps them gin up merger opportunities from smaller firms who become convinced that they need to become larger overnight. The claim that large corporations are interested in cost-saving and efficiency has likewise been preached for decades, and is likewise bunk. If large corporations had any real interest in saving money they wouldn't use large law firms whose rates are substantially higher than those of high-quality mid-sized firms.

  5. The family is the foundation of all human government. That is the Grand Design. Modern governments throw off this Design and make bureaucratic war against the family, as does Hollywood and cultural elitists such as third wave feminists. Since WWII we have been on a ship of fools that way, with both the elite and government and their social engineering hacks relentlessly attacking the very foundation of social order. And their success? See it in the streets of Fergusson, on the food stamp doles (mostly broken families)and in the above article. Reject the Grand Design for true social function, enter the Glorious State to manage social dysfunction. Our Brave New World will be a prison camp, and we will welcome it as the only way to manage given the anarchy without it.

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