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Opinions March 12, 2012

March 12, 2012
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The following Indiana Supreme Court opinions were posted after IL deadline Friday:

R.L. Turner Corporation v. Town of Brownsburg
32S01-1109-PL-573
Civil plenary. Affirms trial court’s grant of a petition for attorney fees to the Town of Brownsburg, rejecting Turner’s argument that the court erred in not entering special findings before awarding fees. Justices Rucker affirmed in part, but dissented in part, writing that he would remand for further proceedings, as the trial record shows no indication of whether Turner’s claims or defenses were frivolous, unreasonable, groundless or otherwise litigated in bad faith. Justice Dickson joined the dissent.

Indiana Department of State Revenue v. Rent-A-Center East, Inc.
49S10-1112-TA-683
Tax appeal. Reverses Indiana Tax Court’s grant of summary judgment in favor of Rent-A-Center East, holding that the taxpayer has the burden of showing a genuine issue of material fact exists with respect to unpaid tax, and that upon presenting that evidence the Indiana Department of State Revenue could reply before the Tax Court rules on a motion for summary judgment. Remands to the Tax Court for consideration of motions for summary judgment on their merits, in light of all the designated evidence the parties may tender.

Monday’s opinions:

The 7th Circuit Court of Appeals, Indiana Supreme Court and Indiana Tax Court had issued no opinions at IL deadline.

Indiana Court of Appeals

Wells Fargo Bank, N.A., successor in interest to The Money Store Investment Corp., f/d/b/a First Union Small Business Capital v. Neal A. Summers, et al. (NFP)
02A04-1103-CP-112
Civil plenary. Dismisses appeal, holding that Wells Fargo failed to timely file its notice of appeal.

 

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