7th Circuit Court of Appeals posted no Indiana opinions at IL deadline.
Indiana Supreme Court
Indiana Department of Revenue v. United Parcel Service, Inc.
Tax. Reverses Tax Court’s grant of summary judgment to UPS and denial of the department of revenue’s motion as to whether UPS was exempt from the adjusted gross income tax. None of the summary judgment materials presented to the Tax Court and Supreme Court establishes that during the years in question UPINSCO and UPS Re were doing business within the state of Indiana. Because this is a necessary condition in order to be “subject to” the premium tax, UPS failed in its burden of establishing that it is entitled to summary judgment as a matter of law.
Indiana Court of Appeals
Byron Chan v. State of Indiana
Miscellaneous. Reverses order that Chan’s vehicle be forfeited for the use of the Indianapolis Metropolitan Police Department and sold for the benefit of the Marion County Law Enforcement fund after he was caught shoplifting $97 in goods from Menards. In Indiana statute, “retail or repurchase value” should be read as meaning the price of the goods without the addition of sales tax due on the transaction, so the property Chan stole does not reach the $100 minimum required to forfeit a vehicle.
Walker Whatley v. State of Indiana (NFP)
Post conviction. Affirms denial of petition for post-conviction relief.
Fernando Padilla-Romo v. State of Indiana (NFP)
Criminal. Affirms conviction of domestic battery in the presence of a minor as a Class D felony.
Glenda A. Wilson v. Roland B. Wilson, Jr. (NFP)
Domestic relation. Reverses order regarding payment of educational expenses by Roland Wilson Jr. for the parties’ minor daughter. Remands with instructions.
Herbert E. Robertson, III v. State of Indiana (NFP)
Criminal. Affirms conviction of Class B felony armed robbery and adjudication as a habitual offender.
Sidney D. Bennett v. State of Indiana (NFP)
Criminal. Affirms conviction of Class C felony child molestation.
Jeffery Roshell v. State of Indiana (NFP)
Criminal. Affirms convictions and sentence for two counts of Class A felony dealing in cocaine.
Indiana Tax Court posted no opinions at IL deadline.