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Panel names 3 Tax Court judge finalists

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After a morning of interviews with seven semi-finalists, the Indiana Judicial Nominating Commission has recommended three names for the governor to consider in choosing the state’s next Tax Court judge.

Commission members deliberated for about 90 minutes before reaching a decision just before 2 p.m., choosing Bloomington attorney Joby Jerrells, Hendricks Superior 3 Judge Karen Love, and Martha Wentworth of Greenwood as finalists to recommend to Gov. Mitch Daniels. The others interviewed today were: George Angelone, Dan Carwile, Hon. Carol Comer, and Melony Sacopulos.

Four women and three men came before the commission for the 25-minute second round of interviews, with only one break in between each group. These followed an initial round on Sept. 27 with 14 applicants, and delved more in-depth into each person’s backgrounds and what they think about the Tax Court.



The commission had submitted a question to each semi-finalist, asking them to reflect on how the tax judge might contribute to the development of the state’s jurisprudence and to the improvement of the overall judiciary.

“All the candidates have experience that gives us the core competency and intellect, which is good news for this commission and the state,” said banking attorney Carwile from Evansville.

Most of the semi-finalists discussed public access and transparency and making sure the tax court has the most efficient operation, so that its cases move through as quickly as possible and the public understands what is happening. Some offered thoughts on issues they see facing the court in coming years, and ways their own backgrounds and experiences would be beneficial for the court and judiciary.

Jerrells, a second-career attorney admitted in 2003 who works both as a deputy prosecutor in the Attorney General’s Office and is also a self-employed attorney out of his home in Bloomington, talked about his experience in all types of law. If chosen, he’d be interested in trying to “refine, hone, and improve” the jurisprudence that has been created during the past quarter century. An electronic docket would be beneficial for that court’s efficiency, and he also said he’d want to make sure pro se litigants understood the process. Responding to a question about the structure of how appeals come from the Department of Revenue, Jerrells told members that the issue is “brewing” and that the discretion given by the Tax Court to those state agency decisions might need to be examined, possibly by a rule or statute. He also said timeliness should be examined and efficiency should be improved if necessary, particularly since there’s no “lazy judge” rule as exists for state trial courts.

As the only trial judge interviewed, Judge Love said the tax judge’s responsibility is to provide “timely and affordable justice for all” and that her experience on the bench since 1995 has prepared her for this role on the administrative and legal and judiciary sides. She hopes the tax court judge can help Indiana become a leader in tax law just like it is known nationally for jury reform.

In addition to her judicial career, she’s also practiced privately, worked as a certified accountant and through the years has helped draft the state’s Child Support Guidelines.

One commission member said that he was impressed with her writing, and Judge Love noted that she’s learned from the lawyers and other jurists throughout the state. “I’m a product of the legal profession, the judiciary in Indiana,” she said. “I want you to see what trial judges are like, and I want to make them proud.”

Wentworth echoed many of the aspects that her fellow semi-finalists pointed out, and noted that she’d spent time during the past month reading State of the Judiciary speeches to get an idea of how the Hoosier judiciary has progressed through the years. Now as tax director for the multi-state group Deloitte Tax LLP, Wentworth has previously served in roles that included clerking for the Tax Court in the early 1990s and has worked closely through the years with the state Department of Revenue. Her experience shows that she’s advocated for continuing education and professionalism and collegiality, she said.

Saying that judges must be careful in communicating with lawmakers, she said it would be appropriate to help the legislature understand what possible unintended consequences might result from state statute changes. Wentworth said the state faces so many intriguing and challenging legal questions on tax law, such as what is considered distortion on taxes, the amount of discretion the DOR has in allowing separate corporate entities to file separate or joint returns, and how the state agency can discretionarily change federal taxable income.

Now, with those three chosen as finalists, the commission will submit a report to the governor’s office and he’ll have 60 days to make a decision. Whoever is appointed will succeed Judge Thomas G. Fisher, who is retiring at year’s end after 24 years of service on the court that was first created in 1986.
 

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  1. OK, take notice. Those wondering just how corrupt the Indiana system is can see the picture in this post. Attorney Donald James did not criticize any judges, he merely, it would seem, caused some clients to file against him and then ignored his own defense. James thus disrespected the system via ignoring all and was also ordered to reimburse the commission $525.88 for the costs of prosecuting the first case against him. Yes, nearly $526 for all the costs, the state having proved it all. Ouch, right? Now consider whistleblower and constitutionalist and citizen journalist Paul Ogden who criticized a judge, defended himself in such a professional fashion as to have half the case against him thrown out by the ISC and was then handed a career ending $10,000 bill as "half the costs" of the state crucifying him. http://www.theindianalawyer.com/ogden-quitting-law-citing-high-disciplinary-fine/PARAMS/article/35323 THE TAKEAWAY MESSAGE for any who have ears to hear ... resist Star Chamber and pay with your career ... welcome to the Indiana system of (cough) justice.

  2. GMA Ranger, I, too, was warned against posting on how the Ind govt was attempting to destroy me professionally, and visit great costs and even destitution upon my family through their processing. No doubt the discussion in Indy today is likely how to ban me from this site (I expect I soon will be), just as they have banned me from emailing them at the BLE and Office of Bar Admission and ADA coordinator -- or, if that fails, whether they can file a complaint against my Kansas or SCOTUS law license for telling just how they operate and offering all of my files over the past decade to any of good will. The elitist insiders running the Hoosier social control mechanisms realize that knowledge and a unified response will be the end of their unjust reign. They fear exposure and accountability. I was banned for life from the Indiana bar for questioning government processing, that is, for being a whistleblower. Hoosier whistleblowers suffer much. I have no doubt, Gma Ranger, of what you report. They fear us, but realize as long as they keep us in fear of them, they can control us. Kinda like the kids' show Ants. Tyrannical governments the world over are being shaken by empowered citizens. Hoosiers dealing with The Capitol are often dealing with tyranny. Time to rise up: https://www.theguardian.com/technology/2017/jan/17/governments-struggling-to-retain-trust-of-citizens-global-survey-finds Back to the Founders! MAGA!

  3. Science is showing us the root of addiction is the lack of connection (with people). Criminalizing people who are lonely is a gross misinterpretation of what data is revealing and the approach we must take to combat mental health. Harsher crimes from drug dealers? where there is a demand there is a market, so make it legal and encourage these citizens to be functioning members of a society with competitive market opportunities. Legalize are "drugs" and quit wasting tax payer dollars on frivolous incarceration. The system is destroying lives and doing it in the name of privatized profits. To demonize loneliness and destroy lives in the land of opportunity is not freedom.

  4. Good luck, but as I have documented in three Hail Mary's to the SCOTUS, two applications (2007 & 2013),a civil rights suit and my own kicked-to-the-curb prayer for mandamus. all supported in detailed affidavits with full legal briefing (never considered), the ISC knows that the BLE operates "above the law" (i.e. unconstitutionally) and does not give a damn. In fact, that is how it was designed to control the lawyers. IU Law Prof. Patrick Baude blew the whistle while he was Ind Bar Examiner President back in 1993, even he was shut down. It is a masonic system that blackballs those whom the elite disdain. Here is the basic thrust:https://en.wikipedia.org/wiki/Blackballing When I asked why I was initially denied, the court's foremost jester wrote back that the ten examiners all voted, and I did not gain the needed votes for approval (whatever that is, probably ten) and thus I was not in .. nothing written, no explanation, just go away or appeal ... and if you appeal and disagree with their system .. proof positive you lack character and fitness. It is both arbitrary and capricious by its very design. The Hoosier legal elites are monarchical minded, and rejected me for life for ostensibly failing to sufficiently respect man's law (due to my stated regard for God's law -- which they questioned me on, after remanding me for a psych eval for holding such Higher Law beliefs) while breaking their own rules, breaking federal statutory law, and violating federal and state constitutions and ancient due process standards .. all well documented as they "processed me" over many years.... yes years ... they have few standards that they will not bulldoze to get to the end desired. And the ISC knows this, and they keep it in play. So sad, And the fed courts refuse to do anything, and so the blackballing show goes on ... it is the Indy way. My final experience here: https://www.scribd.com/document/299040062/Brown-ind-Bar-memo-Pet-cert I will open my files to anyone interested in seeing justice dawn over Indy. My cases are an open book, just ask.

  5. Looks like 2017 will be another notable year for these cases. I have a Grandson involved in a CHINS case that should never have been. He and the whole family are being held hostage by CPS and the 'current mood' of the CPS caseworker. If the parents disagree with a decision, they are penalized. I, along with other were posting on Jasper County Online News, but all were quickly warned to remove posts. I totally understand that some children need these services, but in this case, it was mistakes, covered by coorcement of father to sign papers, lies and cover-ups. The most astonishing thing was within 2 weeks of this child being placed with CPS, a private adoption agency was asking questions regarding child's family in the area. I believe a photo that was taken by CPS manager at the very onset during the CHINS co-ocerment and the intent was to make money. I have even been warned not to post or speak to anyone regarding this case. Parents have completed all requirements, met foster parents, get visitation 2 days a week, and still the next court date is all the way out till May 1, which gives them(CPS) plenty of to time make further demands (which I expect) No trust of these 'seasoned' case managers, as I have already learned too much about their dirty little tricks. If they discover that I have posted here, I expect they will not be happy and penalized parents again. Still a Hostage.

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