Opinions Oct. 29, 2018

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Indiana Tax Court
Sahara Mart, Incorporated v. Indiana Department of State Revenue

49T10-1709-TA-17
Tax. Grants the Indiana Department of State Revenue’s motion for sanctions and contempt against Sahara Mart, Incorporated following a determination finding Sahara Mart left unpaid Indiana sales tax liabilities for the 2013, 2014, and 2015 tax years. Finds Sahara Mart unsuccessfully attempted to avoid charges of perjury and witness tampering through evidentiary objections. Orders Sahara Mart to the Department’s attorney’s fees in the amount of $45,000.

Indiana Court of Appeals 
Eran D. Haddock v. State of Indiana 

18A-CR-1362
Criminal. Reverses the Huntington Superior Court’s denial of Eran Haddock’s petition for permission to file a belated notice of appeal. Finds the trial court erred in its denial, finding Haddock to be an eligible defendant pursuant to Post-Conviction Rule 2. Remands with instructions for the trial court to grant Haddock’s petition for permission to file a belated notice of appeal.

In Re the Termination of the Parent-Child Relationship of: A.A. (Minor Child), A.A. and W.C. v. The Indiana Department of Child Services (mem. dec.)
18A-JT-1197
Juvenile termination of parental rights. Affirms the termination of A.A.’s and W.C.’s parental rights. Finds the evidence was sufficient for the Wayne Superior Court to conclude there was a satisfactory plan of care for the child if the parental rights were terminated.

Anel Suarez-Torres v. State of Indiana (mem. dec.)
18A-CR-476
Criminal. Affirms Anel Suarez-Torres’ convictions for Class A misdemeanors battery resulting in bodily injury and invasion of privacy. Finds there is sufficient evidence to support the convictions. 

National Collegiate Student Loan Trust 2006-4 v. Debra Vance (Bock) (mem. dec.) ​​​​​​​
18A-CC-1061
Civil collection. Reverses the Fulton Superior Court’s grant of summary judgment in favor of Debra Vance, finding it erred in determining Vance’s debt as a lender on a delinquent student loan had been discharged in her Chapter 7 bankruptcy. Remands with instructions to enter judgment in National Collegiate Student Loan Trust 2006-4’s favor on its complaint against Vance.

Darvon L. Smith v. State of Indiana (mem. dec.) ​​​​​​​
18A-CR-505
Criminal. Affirms Darvon Smith’s 179-year sentence for his five convictions of Level 1 felony rape, three convictions Level 3 felony criminal confinement and his adjudication as a habitual offender. Finds the Allen Superior Court did not deny his right to a speedy trial under Indiana Criminal Rule 4(B), nor did it err when it instructed the jury. Also finds the trial court did not violate Smith’s right to confront a witness when it admitted the witness’s deposition testimony into evidence after the witness had failed to appear at trial. Finally, finds there is sufficient evidence to support the convictions and sentence. 

David A. Kinder v. State of Indiana (mem. dec.) 
18A-CR-654 
Criminal. Affirms David Kinder’s conviction of Class C misdemeanor operating a vehicle while intoxicated. Finds there is sufficient evidence to support Kinder’s conviction.

James L. Haas v. State of Indiana (mem. dec.) ​​​​​​​
18A-CR-772 
Criminal. Affirms James Haas’ conviction for felony murder. Finds there is sufficient evidence to support Haas’ conviction. 

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