Opinions Aug. 2, 2017

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The following 7th Circuit Court of Appeals opinion was posted after IL deadline Tuesday:
City of South Bend, Indiana v. South Bend Common Council and Tim Corbett, et al.
15-3315 and 15-3385
Appeal from the United States District Court for the Northern District of Indiana, South Bend Division. Judge Joseph S. Van Bokkelen.
Civil. Vacates the district court’s decision that unlawful recordings made by the South Bend Police Department after Feb. 4, 2011, cannot be distributed. Finds a prior settlement deprived the federal court of jurisdiction to hear the case also being pursued in state court. Remands with instructions to the federal court to dismiss the case.

Wednesday opinions
Indiana Tax Court
Richardson's RV Inc. v. Indiana Department of State Revenue
Tax. Grants and denies in part Richardson’s RV Inc.’s motion to strike certain evidence designated in response to its motion for summary judgment. Finds Kyle Richardson’s testimony was relevant because it tended to make the company’s business practices more or less probable. Also finds three written statements from out-of-state customers and David Strom’s affidavit are inadmissible hearsay.

Richardson's RV Inc. v. Indiana Department of State Revenue
Tax. Grants summary judgment in favor of Richardson’s RV Inc. Finds Richardson’s sale of RVs to customers from states without reciprocal agreements with Indiana do not occur in Indiana as a matter of law. Also finds non-reciprocal sales are not a tax avoidance. Finally, finds Indiana Code 6-2.5-5-39 does not apply to non-reciprocal sales. Vacates the Indiana Department of State Revenue’s proposed assessments for Richardson’s for the 2010, 2011 and 2012 tax years.

Indiana Court of Appeals
In Re the Marriage of: Brett Myers v. Lisa Myers (Phifer) (mem. dec.)
Domestic relation. Reverses the Hamilton Superior Court’s order for payment of post-secondary educational expenses and the award of attorney fees to Lisa Myers. Finds the trial court abused its discretion when calculating Brett Myers’ share of the post-secondary educational costs and when it awarded attorney’s fees to Lisa Myers. Remands for further proceedings.


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