The following Indiana Tax Court opinion was posted after IL deadline Thursday:
Schilli Leasing, Inc. v. Indiana Department of State Revenue
Tax. Affirms the Indiana Department of State Revenue’s final determination assessing Schilli Leasing, Inc. with unpaid sales and use tax liabilities for the 2008, 2009 and 2010 tax years. Finds the retail transactions giving rise to unpaid liabilities were not exempt under Indiana Code section 6-2.5-5-27.
Indiana Court of Appeals
Joseph K. Hoskins and Daniel McLayea v. State of Indiana
Criminal. Reverses the denial of Joseph Hoskins and Daniel McLayea’s respective motions for discharge pursuant to Indiana Criminal Rule 4. Finds a trial date was set for both appellants outside the one-year limit set by Rule 4(C). Remands for discharge of both the consolidated cases.
Joseph Lee Smith v. Margie Lee Smith (mem. dec.)
Domestic relation. Affirms and reverses in part the Allen Superior Court’s award of damages to Joseph Lee Smith and refusal to hold his ex-wife, Margie Lee Smith, in contempt of court. Finds Margie Smith was not in contempt. Also Finds Joseph Smith is entitled to at least a portion of the additional pension payments Margie Smith received. Finally, finds Margie breached the settlement agreement to a greater extent than the trial court determined, and Joseph Smith is entitled to an award of appellate attorney’s fees pursuant to the indemnification clause. Remands for the calculation of attorney’s fees. Judge Patricia Riley concurs in part and concurs in result in part with separate opinion. Judge Edward Najam concurs in part and dissents in part with separate opinion.
Jory D. Peters v. State of Indiana (mem. dec.)
Post conviction. Affirms the denial of post-conviction relief to Jory D. Peters. Finds Peters failed to prove that newly discovered evidence would probably produce a different result at trial.
Paula Adams v. Shadrach Gonqueh and Amazing Family Dental, P.C. d/b/a Amazing Family Dental (mem. dec.)
Civil tort. Affirms the Marion Superior Court’s decision that Paula Adams was not entitled to relief pursuant to Indiana Trial Rule 60(B) and that its grant of summary judgment to Dr. Shadrach Gonqueh and Amazing Family Dental was a final order as it related to Adams. Finds the trial court did not err in denying relief to Adams. Also finds the case does not present such extraordinary circumstances that a dramatic deviation from the 30-day deadline to appeal a final judgment should be permitted.