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State says goodbye to its first tax judge

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Retiring Indiana Tax Court Judge Thomas G. Fisher received a warm goodbye at a send-off ceremony Dec. 17, as the state recognized the solid and nationally recognized body of caselaw that Indiana’s first appellate tax judge created during his 24 years on the bench.

As of Indiana Lawyer deadline, the governor had not named who will succeed Judge Fisher on the state’s appellate bench, but the three finalists vying for that spot attended the ceremony honoring what the judge has done for Indiana since the Tax Court’s creation in 1986.


fisher-1col Retiring Tax Court Judge Thomas G. Fisher received gifts, including a caricature from his son and daughter that says “Court is Adjourned.” (IL Photo/ Perry Reichanadter)

“As Indiana’s first and only tax court judge, you’ve blazed a trail in what had been uncharted legal territory,” said the Tax Court’s staff attorney Erika Aker.

Indiana Chief Justice Randall Shepard said his colleague has done more than any other person on the appellate bench with decisions such as the landmark Town of St. John ruling in 1999 that led to a restructuring of the Indiana property tax system. In a time when President Barack Obama and Congress have recently debated and forged tax policy, Judge Fisher’s impact can be seen through the predictability and certainty in tax law he’s created for Indiana’s economy.

“We’d hoped to get thoughtful and predictable tax law that would benefit us all,” the chief justice said, referring to when the new court was created. “Tom’s splendid service has made that dream and hope a reality. Tom Fisher did more than any other single person to bring predictability and fairness to that (tax) system.”

Showing his sense of humor, Judge Fisher ended the ceremony by revealing what judges wear when issuing their decisions in court. He ducked down behind the bench briefly, then drew laughter and applause as he reappeared wearing a British-style white wig and holding a large arm-length gavel.

He plans to retire and become a senior judge as soon as the governor names his successor – either Bloomington attorney Joby Jerrells, Greenwood attorney Martha Wentworth, or Hendricks Superior Judge Karen Love.•

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  1. OK, now do something about this preverted anacronism

  2. William Hartley prosecutor of Wabash county constantly violates people rights. Withholds statement's, is bias towards certain people. His actions have ruined lives and families. In this county you question him or go out of town for a lawyer,he finds a way to make things worse for you. Unfair,biased and crooked.

  3. why is the State trying to play GOD? Automatic sealing of a record is immoral. People should have the right to decide how to handle a record. the state is playing GOD. I have searched for decades, then you want me to pay someone a huge price to contact my son. THIS is extortion and gestapo control. OPEN THE RECORDS NOW. OPEN THE RECORDS NOW. OPEN THE RECORDS NOW.

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  5. Out here in Kansas, where I now work as a government attorney, we are nearing the end of a process that could have relevance in this matter: "Senate Bill 45 would allow any adult otherwise able to possess a handgun under state and federal laws to carry that gun concealed as a matter of course without a permit. This move, commonly called constitutional carry, would elevate the state to the same club that Vermont, Arizona, Alaska and Wyoming have joined in the past generation." More reading here: http://www.guns.com/2015/03/18/kansas-house-panel-goes-all-in-on-constitutional-carry-measure/ Time to man up, Hoosiers. (And I do not mean that in a sexist way.)

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