Opinions Dec. 29, 2014

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The following Tax Court opinion was issued Dec. 24 after IL deadline:
SAC Finance, Inc. v. Indiana Department of State Revenue
49T10-1007-TA-34; 49T10-1102-TA-11
Tax. Grants summary judgment in favor of SAC. Finds department of revenue erred in denying 30 percent of SAC’s sales tax refund claims on defaulted car loans. SAC purchased the loans before the customers defaulted at a 30 percent discount. The Tax Court found the calculation of an Indiana bad debt deduction does not require the exclusion of market discount income.  

Indiana Court of Appeals
State of Indiana v. Allison Moore
Criminal. Affirms grant of Moore’s motion to suppress incriminating statements. Moore clearly invoked her right to silence after being read her Miranda rights and the police did not immediately stop questioning her as required. The police’s repeated questioning about children in the care of Moore at the time of her arrest amounted to an interrogation.

FLM, LLC v. The Cincinnati Insurance Company, et al.
Civil plenary. Reverses trial court’s denial of FLM’s summary judgment. Finds under the insurance policy issued by Cincinnati Insurance, separate $1 million limits are available for personal injury coverage and property damage coverage. Remands with instructions to enter summary judgment in FLM’s favor. Concludes the amount of coverage to which FLM may be entitled must be determined in further proceedings.  

Charles P. White v. State of Indiana

Post conviction. Affirms White’s convictions for perjury, voting in the wrong precinct and theft. Finds White was convicted twice for the same actions in violation of double jeopardy. Reverses White’s other convictions for perjury and voting in the wrong precinct as well as another perjury conviction for putting the wrong address on his marriage license application. Remands with instructions that the trial court vacate those three convictions. Concludes White’s attorney, Carl Brizzi, was not ineffective. Holds White’s sentence to one-year of home detention remains.  

Frank R. Lempera, III v. State of Indiana (NFP)
Criminal. Affirms convictions for dealing in a schedule I, II or III controlled substance, as a Class B felony; and dealing in a schedule IV controlled substance, as a Class C felony. Remands with instructions to correct the abstract of judgment to properly reflect that the sentence imposed as a result of Lempera’s habitual substance offender adjudication is an enhancement to his sentence in Count I and not a separate conviction. Also remands with instructions that Lempera’s sentence in this case be served consecutively with his sentence in 56D01-1108-FA-6.

Joseph Rolle v. State of Indiana (NFP)
Criminal. Affirms convictions for Class B misdemeanor disorderly conduct and Class C misdemeanor refusal to identify.

Michael D. Hickingbottom v. State of Indiana (NFP)
Criminal. Affirms rejection of Hickingbottom’s petition to file a belated motion to correct error. Concludes Hickingbottom’s belated motion to correct error is “simply an attempt to circumvent the procedure in place for the filing of successive petitions for post-conviction relief.”


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