Opinions Nov. 22, 2011

November 22, 2011
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The following Indiana Tax Court opinions were posted after IL deadline Monday:
Estate of Christine L. Neterer, Deceased; Deborah Pollock and Marilyn Humbarger, Co-Personal Representatives v. Indiana Dept. of State Revenue
Tax. Affirms probate court’s grant of summary judgment in favor of the Indiana Department of Revenue, holding that Neterer is not entitled to a refund of estate tax, because she was unable to prove that she was entitled to a 30 percent discount, and that the Value of Decedent’s Interest in Real Estate was unverified, unsigned, prepared by an anonymous person and failed to disclose how the 30 percent discount was calculated.

Gordon A. Etzler v. Indiana Dept. of State Revenue

Tax. Dismisses appeal on the grounds that the Tax Court lacks subject matter jurisdiction, holding that Etzler’s complaint is not about Indiana’s tax laws, but rather about a collection matter arising from a final judgment against Dodson in Marshall Circuit Court.

Today’s opinions:

7th Circuit Court of Appeals had posted no opinions at IL deadline.

Indiana Supreme Court
Lisa Gray v. State of Indiana

Criminal. Reinstates trial court’s guilty verdict on Gray’s charge of Class A misdemeanor possession of marijuana, rejecting the argument that insufficient evidence existed to support her conviction. Holds that the word of two police officers held more influence with the trial court than the testimony of Gray’s son, whom Gray appeared to be coaching during trial about how to answer questions.

Indiana Court of Appeals
DeGood Dimensional Concepts, Inc. v. Review Board of the Indiana Dept. of Workforce Development (NFP)
Miscellaneous. Affirms Indiana Department of Workforce Development Review Board’s finding that substantial evidence exists to support the argument that DeGood Dimensional Concepts failed to prove that employee John Wilder violated a reasonable and uniformly enforced attendance rule. Reverses board and administrative law judge’s conclusion that Wilder would not have been discharged except for the existence of all the reasons stated by the employer. Remands for consideration of those reasons and for additional findings as to whether Wilder was discharged for just cause.

Amanda D. Brown v. State of Indiana
Criminal. Reverses sentence and remands to trial court to recalculate credit for time served and for hearing on whether Brown is entitled to credit time for the days she participated in a drug-treatment program.

Thormonn Lawrence v. State of Indiana (NFP)
Criminal. Affirms conviction for Class A misdemeanor battery and Class D felony domestic battery.

Steven R. Farrell v. State of Indiana (NFP)
Criminal. Affirms conviction of murder and sentence for murder and Class B felony unlawful possession of a firearm by a serious violent felon.

Katina D. Logan v. State of Indiana (NFP)
Criminal. Affirms sentences for Class D felony neglect of a dependent and associated charges.

Durell Rhymes v. State of Indiana (NFP)
Criminal. Affirms conviction for Class D felony theft.  

Timothy Wright v. State of Indiana (NFP)
Criminal. Affirms trial court’s denial of motion to correct erroneous sentence.

Indiana Tax Court had posted no opinions at IL deadline.


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  1. Freedom From Religion Foundation: If you really want to be free from religion, don't go to the Christmas Play or the Christmas Pageant or the Christmas Parade. Anything with "Christ" or Saint...fill in the blank...would be off limits to you. Then leave the rest of us ALONE!

  2. 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.

  3. 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!!!!!!

  4. 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 !!!

  5. 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