Opinions Jan. 12, 2017

January 12, 2017

The following Indiana Tax Court opinion was posted after IL deadline Wednesday:
Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue

Tax. Grants summary judgment in favor of the Indiana Department of State Revenue and against Merchandise Warehouse Co., Inc. Finds that Merchandise Warehouse’s purchase of freezer equipment and electricity to power that equipment was not exempt from Indiana sales tax under Indiana Code 6-2.5-5-3 and 6-1.5-5-5.1. Also finds that Merchandise Warehouse does not produce other tangible personal property in an integrated production process when it freezes its customers’ food products.

Indiana Court of Appeals
Paul and Michelle Riley v. AAA Automotive, LLC, d/b/a 3A Automotive
Civil plenary. Reverses judgment entered upon an arbitrator’s award in favor of AAA Automotive, LLC d/b/a 3A Automotive. Finds that there is no evidence of an arbitration agreement in the record, and hence, no evidence that there was a meeting of the minds concerning the scope and terms of the arbitration. Thus, the arbitration proceedings were for naught, and the judgment on the arbitration award must be vacated.

In the Matter of: S.G., L.G., D.G., & A.W. and S.S. (Mother) v. Indiana Department of Child Services, and Child Advocates, Inc.
Juvenile. Affirms the Marion Superior Court’s determination that the Indiana Department of Child Services need not undertake reasonable efforts to reunite S.S. with four of her minor children, A.W., S.G., L.G. and D.G., following their adjudication as children in need of services. Finds that the No Reasonable Effort Statute is not unconstitutional as applied to S.S. and that the trial court did not abuse its discretion by granting DCS’ request to forego reasonable efforts.

Michael Gonser v. State of Indiana (mem. dec.)
Criminal. Affirms Michael Gonser’s conviction of performing sexual conduct in the presence of a minor as a Level 6 felony. Finds that the Parke Circuit Court did not err in its instruction of the jury.