Opinions July 12, 2017

July 12, 2017

The following Indiana Tax Court opinion was posted after IL deadline Tuesday:
E.I. Dupont De Nemours and Company v. Indiana Department of State Revenue
Tax. Grants summary judgment to the Indiana Department of State Revenue on the issue of its retroactive adjustments to E.I. DuPont De Nemours and Co.’s 2005-2007 tax returns and on the issue of DuPont’s 2007 research and development deductions. Grants summary judgment to DuPont on the issues of apportionable business income, intercompany interest deductions and a 2007 penalty. Finds the department’s retroactive adjustments of DuPont’s net operating losses were not improper because Indiana code does not prohibit such adjustments. Also finds the department improperly reclassified DuPont’s gain from the sale of DuPont Pharmaceuticals Co. as apportionable business income and improperly disallowed DuPont’s interest expense deductions claimed on its 2006 and 2007. Finally, finds DuPont’s 2007 research and development deduction was improper, but waives the penalty imposed for the 2007 tax year.

Wednesday opinions
Indiana Court of Appeals
James E. Saylor v. State of Indiana
Miscellaneous. Affirms the Jefferson Circuit Court’s order granting the state’s motion for judgment on the pleadings. Finds the trial court did not err in ruling on state’s Rule 12(C) motion without an evidentiary hearing. Also finds there is no error in the state’s order granting the motion for judgment on the pleadings. Finally, finds it is clear from the face of James E. Saylor’s complaint that under no circumstances could the relief he sought be granted.

Erin C. Unger v. State of Indiana (mem. dec.)
Criminal. Affirms Erin Unger’s convictions of dealing in a synthetic drug or synthetic drug lookalike as a Level 6 felony, possession of a synthetic drug or synthetic drug lookalike as a Class A misdemeanor and possession of paraphernalia as a Class C misdemeanor. Finds the Clinton Superior Court did not abuse its discretion in admitting evidence obtained as a result of a search warrant. Also finds the evidence was sufficient to support Unger’s convictions.

L.U. v. State of Indiana (mem. dec.)
Juvenile. Affirms the juvenile court’s adjudication of L.U. as a delinquent on the charge of possession of paraphernalia, which found he violated his probation, and the court's order that he be committed to the wardship of the Indiana Department of Correction. Finds the evidence was sufficient to find L.U. possessed paraphernalia and that he had violated the terms of his probation. Also finds the juvenile court did not err in committing him to the DOC.

Christopher Spahr Brown v. State of Indiana (mem. dec.)
Criminal. Affirms and reverses in part Christopher Brown’s convictions of conspiracy to commit robbery resulting in serious bodily injury and robbery resulting in serious bodily injury, both as Level 2 felonies. Finds Brown was not deprived of his right to counsel at a critical stage of the proceedings. Also finds the Cass Superior Court did not commit fundamental error in permitting the state to amend the charging information prior to trial, and that he was not prejudiced by any alleged error in this regard, or in admitting identification evidence. Finally, finds Brown’s convictions violate double jeopardy and the trial court’s order contains an error. Remands to the trial court with instructions to enter judgment of conviction for robbery as a Level 5 felony, sentence Brown to six years on that count and amend the sentencing order to reflect that his conviction for battery is vacated.

In re Adoption of C.H. and H.H., S.S. v. J.N. and Z.N. (mem. dec.)
Adoption. Grants a petition for rehearing for the limited purpose of addressing three issues raised by Mother, including an inadvertent error in footnote one, the argument she did not admit that she is unable to care for or provide for her children, and her argument that she did not admit to untreated mental health disorders. Corrects the inadvertent footnote error to reflect that Mother’s other children had been adopted with her consent. Finds Mother’s argument regarding her ability to care for her children is a request to reweigh evidence. Also finds the record belies Mother’s claim regarding untreated mental health disorders. Denies Mother’s petition for rehearing and affirms the original decision in all other respects.

Milton Triplett v. State of Indiana (mem. dec.)
Criminal. Affirms Milton Triplett’s convictions for three counts of Level 1 felony child molesting and his sentence to an aggregate of 106 years. Finds the Madison Circuit Court did not make evidentiary errors. Also finds Triplett’s sentence is not inappropriate in light of the nature of the offenses and his character.