Opinions Feb. 6, 2017

Keywords Opinions

The following Indiana Tax Court opinion was posted after IL deadline Friday:
Hamilton County Assessor v. Charles E. Duke
Tax. Reverses the Indiana Board of Tax Review’s determination that for the 2009, 2010 and 2011 tax years, Charles E. Duke’s real property qualified for an educational purposes exemption. Affirms the board’s determination that Duke’s property did not qualify for a religious purposes exemption. Finds that because Duke did not make a comparison of the time the property was used for educational purposes against the total time Little Lamb Daycare used the property, the board’s award of Duke’s partial education exemption is contrary to law. Also finds that the board correctly denied Duke’s partial religious exemption because he did not provide a comparison of the time the property was used for religious purposes versus the total time the property was used by the daycare.

Monday's opinions
Indiana Tax Court

The University of Phoenix, Inc. v. Indiana Department of State Revenue
Tax. Grants in part the University of Phoenix, Inc.’s motion with respect to the previously withheld documentation regarding House Bill 1349 and orders the Indiana Department of State Revenue to provide the documentation to the University within seven days. Denies the university’s motion with respect to all other matters regarding HB 1349, the report, the presentation and the designation of another 30(B)(6) witness.

Indiana Court of Appeals
Jessica Szamocki v. Anonymous Doctor and Anonymous Group, and Stephen Robertson, Commissioner, Indiana Department of Insurance
Civil plenary. Affirms summary judgment in favor of A.D. Finds that Jessica Szamocki’s medical-malpractice claim is time-barred.

State of Indiana v. James Parrott
Criminal. Reverses the trial court’s grant of James Parrott’s motion to suppress evidence seized during a traffic stop without a warrant. Denies Parrott’s motion to dismiss. Finds that the state has met its burden to show that the warrantless search of Parrott’s person was reasonable under the totality of the circumstances and therefore did not violate Article 1 Section 11 of the Indiana Constitution. Remands for further proceedings.

Kevin D. Speer v. State of Indiana (mem. dec.)
Post-conviction. Affirms the denial of Kevin Speer’s petition for post-conviction relief. Finds that Speer failed to establish that he received ineffective assistance of trial and appellate counsel.

Brian Walton v. State of Indiana (mem. dec.)
Criminal. Affirms Brian Walton’s convictions for Class A felony dealing in cocaine and Class B felony dealing in narcotics and his sentence of 35 years in prison. Finds that the Marion Superior Court did not commit reversible error in refusing Walton’s “mere presence” instruction or in giving the state’s instruction defining possession. Also finds that the trial court acted within its discretion in its treatment of mitigating and aggravating factors during sentencing. Finally, finds that Walton has failed to meet his burden of establishing that his sentence is inappropriate in light of the nature of his offenses and his character.
D.H. v. State of Indiana (mem. dec.)
Juvenile. Affirms D.H.’s adjudication for what would have been Level 3 felony robbery if committed by an adult. Finds that the evidence is sufficient to sustain the juvenile court’s judgment.


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