Opinions June 19, 2015

June 19, 2015

The following Indiana Tax Court opinion was posted after IL deadline Thursday:
Muir Woods, Inc. v. Joseph P. O'Connor, Assessor of Marion County
Tax. Affirms dismissal by the Indiana Board of Tax Review of Muir Woods Inc.’s Petitions for correction of an error (Forms 133) because the forms’ alleged errors are not correctable under that appeal procedure. Finds that the Indiana Board acted within the scope of its authority and that Muir Woods did not raise a claim cognizable using the Form 133 appeal procedure.

Friday’s opinions
Indiana Court of Appeals

Alexander K. Jerden v. State of Indiana
Criminal. Finds that the trial court erred in notifying the BMV of all four of Jerden’s guilty verdicts (two counts of misdemeanor reckless driving and one count each of Class C infractions passing in a no-passing zone and speeding) because the trial court’s notification did not identify that two of the verdicts merged with the other two and did not result in convictions. Remands with instructions for the trial court to correct its notice to the BMV. Holds prosecutor’s statements during closing arguments did not constitute fundamental error.

In the Matter of the Trust Created Under the Last Will and Testament of Marion A. Peeples, Deceased, Johnson County Community Foundation as Successor Trustee of the Marion A. Peeples Foundation Charitable Trust
Trust. Affirms grant of Johnson County Community Foundation’s petition to be appointed trustee of the charitable trust as well as the restrictions placed on the JCCF that limited JCCF’s fee to 1.5 percent of trust assets per year and required it to receive court approval before engaging the service of certain third-parties under certain circumstances. The record supports the trial court’s decision regarding trustee fees and the decision specifically provided for trust funds to be made available for third-party services should JCCF establish a need.

David G. Taylor v. State of Indiana (mem. dec.)
Criminal. Affirms denial of Taylor’s motion requesting the trial court to correct an alleged discrepancy between the sentencing order and the abstract of judgment.

Aaron Harlow v. State of Indiana (mem. dec.)
Criminal. Affirms convictions of one count of Class B felony burglary and three counts of Class D felony theft.

Frank Rhodes v. State of Indiana (mem. dec.)
Criminal. Affirms conviction and sentence for Class B felony possession of a firearm by a serious violent felon.

Roger Hartman v. State of Indiana (mem. dec.)
Criminal. Affirms convictions of Class D felony strangulation and Class A misdemeanor battery.