Opinions Dec. 21, 2015

December 21, 2015

The following Indiana Tax Court decision was posted after IL deadline Friday:
Columbia Sportswear USA Corporation v. Indiana Department of State Revenue
Tax. Grants summary judgment in favor of Columbia Sportswear and against the Department of State Revenue regarding the DOR’s assessment of adjusted gross income tax for the 2005, 2006 and 2007 tax years. The DOR’s reliance on Indiana Code § 6-3-2-2(l)(4) was improper because that statute permits the department to use only methods that divide the tax base, not methods that recalculate the tax base. The department’s reliance on Indiana Code § 6-3-2-2(m) was also improper because the designated evidence simply does not show that the Standard Sourcing Rules failed to fairly represent Columbia Sportswear’s Indiana source income. Finally, even if Columbia Sportswear’s Indiana source income was not fairly reflected under the Standard Sourcing Rules, the department’s adjustments would still be improper because they were unreasonable.

Monday’s opinions
7th Circuit Court of Appeals
Frederick T. Garner v. United States of America
13-3506, 15-3661
U.S. District Court, Southern District of Indiana, Indianapolis Division. Judge Larry J. McKinney.
Civil/Criminal. Vacates new criminal sentence and remands to the district court for resentencing. Because of the misunderstanding that arose after Garner tried to appeal from the district court’s comments indicating the court saw no merit in his ineffective-counsel argument, Garner did not receive the full resentencing to which he was entitled.

Indiana Court of Appeals
John Paul Garcia v. State of Indiana
Criminal. Affirms Garcia’s 66-month sentence for Class C felony theft. Reverses restitution order of $3,600 as the state entered the order based on the amount reflect in the probable cause affidavit. More was required, and the state should conduct a new restitution hearing at which both the state and Garcia may present additional evidence bearing on the restitution due to the victim. Judge Cale Bradford dissents regarding restitution.

Edward Wolpert v. State of Indiana
Criminal. Affirms conviction of Class A misdemeanor operating a vehicle with an alcohol concentration equivalent of 0.15 percent or more. The trial court did not abuse its discretion when it admitted the results of Wolpert’s breath test because the state provided a proper foundation for its admission by submitting the inspection certification as required by I.C. 9-30-6-5(d).

Harry Hobbs v. State of Indiana (mem. dec.)
Criminal. Affirms in part and reverses in part denial of Hobbs’ motion to correct erroneous sentence. Remands for the trial court to correct two of his sentences, which exceed the statutory maximum provided for by the applicable statute, and to rearrange the consecutive and concurrent relationship among all four of his sentences so that his aggregate 120-year sentence remains the same.

Derrick Anthony Duncan v. State of Indiana (mem. dec.)
Criminal. Affirms conviction of Class D felony failure to register.

Andre Lavon Brown, aka Andre Brown, Jr. v. State of Indiana (mem. dec.)
Criminal. Affirms conviction and sentence for Level 3 robbery.

Todd A. Leek v. State of Indiana (mem. dec.)
Criminal. Affirms convictions of three counts of child molesting, two as Class A felonies and one as a Class C felony.

Eric D. Lacy v. State of Indiana (mem. dec.)
Criminal. Grants rehearing for the limited purpose of making corrections. Corrects opinion to reflect that Lacy was not convicted of either Class B felony possession of methamphetamine or Class C felony possession of a Schedule IV controlled substance; and to reflect Lacy did not sign a written consent form. Affirms original decision in all other respects.

In the Matter of the Termination of the Parent-Child Relationship of: B.W., Minor Child B.F., Father, and W.W., Mother v. The Indiana Department of Child Services (mem. dec.)
Juvenile. Affirms termination of parental rights.