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Opinions March 28, 2011

March 28, 2011
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7th Circuit Court of Appeals
Scott C. Cole and Jennifer A. Cole v. Commissioner of Internal Revenue
10-2194
U.S. Tax Court, Judge Diane L. Kroupa.
Tax. Affirms finding that the Coles omitted more than $1.2 million of income and more than $1.3 million of self-employment income from their 2001 joint tax return and that they fraudulently avoided tax liability. The Coles did not show clear error in the Tax Court’s finding that because they did not produce credible documentary or other evidence showing otherwise, that the commissioner’s reconstruction of their income was “reasonable and substantially accurate.” The Coles failed to show that the Tax Court clearly erred in finding that Scott may not avoid tax liability on his income by assigning it to another corporation when substantively his Bentley Group ownership never changed as evidenced by his continued dominion and control over the partnership’s funds.

Indiana Supreme Court had posted no opinions at IL deadline.

Indiana Court of Appeals
Sean T. Ryan v. Dee Anna Ryan
71A03-1009-DR-453
Domestic relation. Reverses denial of Sean Ryan’s motion for relief under Indiana Trial Rule 60(B)(8) regarding the prices set for the sale of real estate as listed in the settlement agreement. The trial court abused its discretion in denying his motion for relief from judgment without hearing pertinent evidence. Remands with instructions.

Roman Catholic Archdiocese of Indianapolis, Inc. v. Metro School District of Lawrence Twp., et al.
49A02-1004-PL-427
Civil plenary. Affirms denial of the Roman Catholic Archdiocese of Indianapolis and Joseph Piper and other parents’ requests for declaratory and injunctive relief and the judgments in favor of Metropolitan School District of Lawrence Township and Concetta Raimondi, as superintendent of the school district, in a suit challenging the termination of a shuttle bus service paid for by the township to the private schools in the township. Indiana Code Section 20-7-11-1 doesn’t mandate that the school district must provide special school bus routes and free shuttle bus services not already in effect for the sole benefit of nonpublic school students.

Arnaldo Trabucco v. Pamela Trabucco
03A05-1003-DR-195
Domestic relation. Affirms the trial court’s use of income averaging to compute Arnaldo Trabucco’s child support obligation. The trial court did not err in using an income averaging approach to calculate his weekly gross income for child support and in including funds set aside for their son’s college and other accounts within the marital estate. Remands with instructions to consider whether the Home Federal IRA and IRA #1491 were consolidated into another IRA and therefore should not have been counted separately. Remands to also provide a detailed explanation of how the trial court arrived at the specific value assigned to a coin collection.

Capitol Construction Services v. Farah, LLC
49A04-1006-PL-354
Civil plenary. Affirms order denying Capitol Construction Services’ motion to dismiss demand for arbitration in favor of Farah LLC. Farah has not waived its right to arbitrate and equity favors the result reached by the lower court.

Steven A. Wright v. State of Indiana (NFP)
20A03-1004-CR-233
Criminal. Affirms convictions of Class A felony and Class C felony child molesting.  

G.F. v. R.F. (NFP)
26A01-1008-DR-395
Domestic relation. Affirms denial of father’s petition for modification of child custody.

Cynthia Taylor v. Community Hospitals of Indiana, Inc. (NFP)
49A04-1008-PL-499
Civil plenary. Affirms summary judgment in favor of Community Hospitals of Indiana after Taylor fell and was injured in the hospital.

Ashley Straub v. State of Indiana (NFP)
92A05-1007-CR-458
Criminal. Affirms convictions of two counts of dealing in a schedule I controlled substance as Class B felonies, and one count of Class D felony possession of a schedule I controlled substance.

Alois Cronauer v. Starke Co. Jail, et al. (NFP)
75A03-1009-PL-496
Civil plenary. Affirms denial of motion for relief under Indiana Trial Rule 60(B).

Kristin M. Escamilla v. State of Indiana (NFP)
45A04-1009-CR-570
Criminal. Affirms sentence following guilty plea to Class B felony dealing in narcotics.

Indiana Tax Court had posted no opinions at IL deadline.

The Indiana Supreme Court dismissed one appeal for the week ending March 25.
 

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  1. On a related note, I offered the ICLU my cases against the BLE repeatedly, and sought their amici aid repeatedly as well. Crickets. Usually not even a response. I am guessing they do not do allegations of anti-Christian bias? No matter how glaring? I have posted on other links the amicus brief that did get filed (search this ezine, e.g., Kansas attorney), read the Thomas More Society brief to note what the ACLU ran from like vampires from garlic. An Examiner pledged to advance diversity and inclusion came right out on the record and demanded that I choose Man's law or God's law. I wonder, had I been asked to swear off Allah ... what result then, ICLU? Had I been found of bad character and fitness for advocating sexual deviance, what result then ICLU? Had I been lifetime banned for posting left of center statements denigrating the US Constitution, what result ICLU? Hey, we all know don't we? Rather Biased.

  2. It was mentioned in the article that there have been numerous CLE events to train attorneys on e-filing. I would like someone to provide a list of those events, because I have not seen any such events in east central Indiana, and since Hamilton County is one of the counties where e-filing is mandatory, one would expect some instruction in this area. Come on, people, give some instruction, not just applause!

  3. This law is troubling in two respects: First, why wasn't the law reviewed "with the intention of getting all the facts surrounding the legislation and its actual impact on the marketplace" BEFORE it was passed and signed? Seems a bit backwards to me (even acknowledging that this is the Indiana state legislature we're talking about. Second, what is it with the laws in this state that seem to create artificial monopolies in various industries? Besides this one, the other law that comes to mind is the legislation that governed the granting of licenses to firms that wanted to set up craft distilleries. The licensing was limited to only those entities that were already in the craft beer brewing business. Republicans in this state talk a big game when it comes to being "business friendly". They're friendly alright . . . to certain businesses.

  4. Gretchen, Asia, Roberto, Tonia, Shannon, Cheri, Nicholas, Sondra, Carey, Laura ... my heart breaks for you, reaching out in a forum in which you are ignored by a professional suffering through both compassion fatigue and the love of filthy lucre. Most if not all of you seek a warm blooded Hoosier attorney unafraid to take on the government and plead that government officials have acted unconstitutionally to try to save a family and/or rescue children in need and/or press individual rights against the Leviathan state. I know an attorney from Kansas who has taken such cases across the country, arguing before half of the federal courts of appeal and presenting cases to the US S.Ct. numerous times seeking cert. Unfortunately, due to his zeal for the constitutional rights of peasants and willingness to confront powerful government bureaucrats seemingly violating the same ... he was denied character and fitness certification to join the Indiana bar, even after he was cleared to sit for, and passed, both the bar exam and ethics exam. And was even admitted to the Indiana federal bar! NOW KNOW THIS .... you will face headwinds and difficulties in locating a zealously motivated Hoosier attorney to face off against powerful government agents who violate the constitution, for those who do so tend to end up as marginalized as Paul Odgen, who was driven from the profession. So beware, many are mere expensive lapdogs, the kind of breed who will gladly take a large retainer, but then fail to press against the status quo and powers that be when told to heel to. It is a common belief among some in Indiana that those attorneys who truly fight the power and rigorously confront corruption often end up, actually or metaphorically, in real life or at least as to their careers, as dead as the late, great Gary Welch. All of that said, I wish you the very best in finding a Hoosier attorney with a fighting spirit to press your rights as far as you can, for you do have rights against government actors, no matter what said actors may tell you otherwise. Attorneys outside the elitist camp are often better fighters that those owing the powers that be for their salaries, corner offices and end of year bonuses. So do not be afraid to retain a green horn or unconnected lawyer, many of them are fine men and woman who are yet untainted by the "unique" Hoosier system.

  5. I am not the John below. He is a journalist and talk show host who knows me through my years working in Kansas government. I did no ask John to post the note below ...

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