Opinions April 15, 2013

April 15, 2013
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The following Indiana Tax Court opinion was posted after IL deadline Friday:
Hamilton County Assessor v. Allisonville Road Development, LLC
Tax.  Affirms Indiana Board of Tax Review’s decision to reduce the assessment of former farm land purchased for redevelopment after finding a previous assessment as commercial land was in error.  The assessor claimed that the board used the wrong version of I.C. 6-1.1-4-12 when it awarded the property the “developer’s discount” for 2002, and that the board erred in determining that the cessation of farming activities was not a “change in use” under the statute.

Monday’s opinions
Indiana Court of Appeals

Jose Guzman v. State of Indiana
Criminal. Affirms eight-year sentence following guilty plea to Class C felony reckless homicide and the order Guzman pay restitution to the accident victims. The trial court acted within its discretion in ordering the restitution and in sentencing Guzman, and his sentence is not inappropriate.

Serenity Springs, et al. v. The LaPorte County Convention and Visitors Bureau
Miscellaneous. Reverses order permanently enjoining hotel-resort owner Serenity Springs from using the designation “Visit Michigan City LaPorte” and the order Serenity transfer the domain name registration to the LaPorte County Convention and Visitors Bureau. The bureau did not establish that Serenity committed trademark infringement or cybersquatting because it failed to establish that it held a valid and protectable trademark in the designation “Visit Michigan City LaPorte.” Remands with instructions to consider the bureau’s remaining claims. Denies the bureau’s request for appellate attorney fees.

John Roberts v. Stephen Buennagel and Allstate Insurance Company (NFP)
Civil tort. Affirms denial of Roberts’ motion to correct errors following a jury verdict in favor of Buennagel and Allstate on Roberts’ negligence complaint stemming from a car accident.

The Indiana Supreme Court and Tax Court posted no decisions by IL deadline Monday. The 7th Circuit Court of Appeals posted no Indiana opinions by IL deadline.


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  1. So the prosecutor made an error and the defendants get a full remedy. Just one short paragraph to undo the harm of the erroneous prosecution. Wow. Just wow.

  2. Wake up!!!! Lawyers are useless!! it makes no difference in any way to speak about what is important!! Just dont tell your plans to the "SELFRIGHTEOUS ARROGANT JERKS!! WHO THINK THEY ARE BETTER THAN ANOTHER MAN/WOMAN!!!!!!

  3. Looks like you dont understand Democracy, Civilized Society does not cut a thiefs hands off, becouse now he cant steal or write or feed himself or learn !!! You deserve to be over punished, Many men are mistreated hurt in many ways before a breaking point happens! grow up !!!

  4. It was all that kept us from tyranny. So sad that so few among the elite cared enough to guard the sacred trust. Nobody has a more sacred obligation to obey the law than those who make the law. Sophocles No man is above the law and no man is below it; nor do we ask any man's permission when we ask him to obey it. Obedience to the law is demanded as a right; not asked as a favor. Theodore Roosevelt That was the ideal ... here is the Hoosier reality: The King can do no wrong. Legal maxim From the Latin 'Rex non potest peccare'. When the President does it, that means that it is not illegal. Richard Nixon

  5. So men who think they are girls at heart can use the lady's potty? Usually the longer line is for the women's loo, so, the ladies may be the ones to experience temporary gender dysphoria, who knows? Is it ok to joke about his or is that hate? I may need a brainwash too, hey! I may just object to my own comment, later, if I get myself properly "oriented"