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Tax Court lets owners’ appeal go forward in alleged ‘puppy mill’ case

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The former owners of an alleged puppy mill in Harrison County may pursue their claim that because the state overreached in using jeopardy tax warrants to seize their animals and property, they are entitled to a refund of the value of the taken property.

The Tax Court on Thursday denied a state motion to dismiss the appeal in Virginia Garwood v. Indiana Dept. of State Revenue, 82T10-1208-TA-46. The state argued the court lacked jurisdiction because a related suit was pending in a Harrison County trial court.

Long-running litigation voided the tax warrants used in 2009 by Indiana Attorney General Greg Zoeller to demand more than $142,000 in sales taxes the state claimed were owed by Virginia and Kristin Garwood, who the state accused of running a puppy mill. The Garwoods pleaded guilty in May 2010 to Class D felony charges of failing to pay sales taxes.

Zoeller had described the use of jeopardy tax warrants in the case as an “Al Capone” approach to taking down what was described as a puppy mill on a dairy farm. Police, state agents and dozens of animal rescue workers raided the farm in 2009.

The state served jeopardy assessments on the Garwoods and demanded they pay $142,368 immediately or their personal property would be seized. When they couldn’t pay, 244 dogs and puppies were seized. The animals, some of which tested positive for disease, were sold by the state to the Humane Society for a total $300.  

After the Tax Court voided the use of the warrants, the Garwoods formally requested a refund of the value of the seized animals, cash and other property, claiming they were owed a refund of $122,684.50. The state disputed the claim, and the Garwoods brought the current suit the state unsuccessfully moved to dismiss.

“Based on the totality of ... jurisdictional facts, the Court finds that Garwood’s case ‘arises under Indiana’s tax laws’: she filed a refund claim with the Department ... and now seeks to have the validity of her claim resolved by this Court," Senior Judge Thomas Fisher wrote.

The state argued that Garwood sought to recover money that wasn't paid and that the claim is for compensatory damages rather than a refund of sales taxes. "The Court, however, is not persuaded by either of these arguments," Fisher wrote, denying the motion and lifting a stay imposed in August.


 

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  1. @ President Snow, like they really read these comments or have the GUTS to show what is the right thing to do. They are just worrying about planning the next retirement party, the others JUST DO NOT CARE about what is right. Its the Good Ol'Boys - they do not care about the rights of the mother or child, they just care about their next vote, which, from what I gather, the mother left the state of Indiana because of the domestic violence that was going on through out the marriage, the father had three restraining orders on him from three different women, but yet, the COA judges sent a strong message, go ahead men put your women in place, do what you have to do, you have our backs... I just wish the REAL truth could be told about this situation... Please pray for this child and mother that God will some how make things right and send a miracle from above.

  2. I hear you.... Us Christians are the minority. The LGBTs groups have more rights than the Christians..... How come when we express our faith openly in public we are prosecuted? This justice system do not want to seem "bias" but yet forgets who have voted them into office.

  3. Perhaps the lady chief justice, or lady appellate court chief judge, or one of the many female federal court judges in Ind could lead this discussion of gender disparity? THINK WITH ME .... any real examples of race or gender bias reported on this ezine? But think about ADA cases ... hmmmm ... could it be that the ISC actually needs to tighten its ADA function instead? Let's ask me or Attorney Straw. And how about religion? Remember it, it used to be right up there with race, and actually more protected than gender. Used to be. Patrick J Buchanan observes: " After World War II, our judicial dictatorship began a purge of public manifestations of the “Christian nation” Harry Truman said we were. In 2009, Barack Obama retorted, “We do not consider ourselves to be a Christian nation.” Secularism had been enthroned as our established religion, with only the most feeble of protests." http://www.wnd.com/2017/02/is-secession-a-solution-to-cultural-war/#q3yVdhxDVMMxiCmy.99 I could link to any of my supreme court filings here, but have done that more than enough. My case is an exclamation mark on what PJB writes. BUT not in ISC, where the progressives obsess on race and gender .... despite a lack of predicate acts in the past decade. Interested in reading more on this subject? Search for "Florida" on this ezine.

  4. Great questions to six jurists. The legislature should open a probe to investigate possible government corruption. Cj rush has shown courage as has justice Steven David. Who stands with them?

  5. The is an unsigned editorial masquerading as a news story. Almost everyone quoted was biased in favor of letting all illegal immigrants remain in the U.S. (Ignoring that Obama deported 3.5 million in 8 years). For some reason Obama enforcing part of the immigration laws was O.K. but Trump enforcing additional parts is terrible. I have listed to press conferences and explanations of the Homeland Security memos and I gather from them that less than 1 million will be targeted for deportation, the "dreamers" will be left alone and illegals arriving in the last two years -- especially those arriving very recently -- will be subject to deportation but after the criminals. This will not substantially affect the GDP negatively, especially as it will take place over a number of years. I personally think this is a rational approach to the illegal immigration problem. It may cause Congress to finally pass new immigration laws rationalizing the whole immigration situation.

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