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. I have an open CHINS case I failed a urine screen I have since got clean completed IOP classes now in after care passed home inspection my x sister in law has my children I still don't even have unsupervised when I have been clean for over 4 months my x sister wants to keep the lids for good n has my case working with her I just discovered n have proof that at one of my hearing dcs case worker stated in court to the judge that a screen was dirty which caused me not to have unsupervised this was at the beginning two weeks after my initial screen I thought the weed could have still been in my system was upset because they were suppose to check levels n see if it was going down since this was only a few weeks after initial instead they said dirty I recently requested all of my screens from redwood because I take prescriptions that will show up n I was having my doctor look at levels to verify that matched what I was prescripted because dcs case worker accused me of abuseing when I got my screens I found out that screen I took that dcs case worker stated in court to judge that caused me to not get granted unsupervised was actually negative what can I do about this this is a serious issue saying a parent failed a screen in court to judge when they didn't please advise

  2. I have a degree at law, recent MS in regulatory studies. Licensed in KS, admitted b4 S& 7th circuit, but not to Indiana bar due to political correctness. Blacklisted, nearly unemployable due to hostile state action. Big Idea: Headwinds can overcome, esp for those not within the contours of the bell curve, the Lego Movie happiness set forth above. That said, even without the blacklisting for holding ideas unacceptable to the Glorious State, I think the idea presented above that a law degree open many vistas other than being a galley slave to elitist lawyers is pretty much laughable. (Did the law professors of Indiana pay for this to be published?)

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  4. Joe, you might want to do some reading on the fate of Hoosier whistleblowers before you get your expectations raised up.

  5. I had a hospital and dcs caseworker falsify reports that my child was born with drugs in her system. I filed a complaint with the Indiana department of health....and they found that the hospital falsified drug screens in their investigation. Then I filed a complaint with human health services in Washington DC...dcs drug Testing is unregulated and is indicating false positives...they are currently being investigated by human health services. Then I located an attorney and signed contracts one month ago to sue dcs and Anderson community hospital. Once the suit is filed I am taking out a loan against the suit and paying a law firm to file a writ of mandamus challenging the courts jurisdiction to invoke chins case against me. I also forwarded evidence to a u.s. senator who contacted hhs to push an investigation faster. Once the lawsuit is filed local news stations will be running coverage on the situation. Easy day....people will be losing their jobs soon...and judge pancol...who has attempted to cover up what has happened will also be in trouble. The drug testing is a kids for cash and federal funding situation.