The following Indiana Tax Court Opinion was posted after IL deadline Wednesday:
Wigwam Holdings LLC v. Madison County Assessor
Tax. Affirms the Indiana Board of Tax Review’s final determination that upheld the assessment of Wigwam Holdings LLC’s real property for the 2015 tax year. Finds Wigwam has not demonstrated that the board’s final determination is arbitrary, capricious, an abuse of discretion, unsupported by substantial evidence or in excess of its statutory authority.
Indiana Court of Appeals
Kenneth Davis v. State of Indiana
Criminal. Affirms Kenneth Davis’ conviction of carrying a handgun without a license but reverses his conviction of driving while suspended. Finds the limited search of Davis’ truck for a gun was lawful pursuant to Michigan v. Long, 463 U.S. 1032 (1983). Also finds the evidence is insufficient to prove that Davis committed driving while suspended. Remands to the Marion Superior Court with instructions to issue an amended sentencing order.
Loren David Gary v. State of Indiana
Criminal. Affirms Loren David Gary’s convictions of Level 1 felony attempted murder and Level 6 felony intimidation but reverses and vacates his conviction of Level 5 felony intimidation. Finds the state presented sufficient evidence that Gary committed Level 1 felony attempted murder. Also finds Gary conceded at trial that he committed Level 6 felony intimidation, so any insufficiency of evidence argument is precluded by the invited error doctrine. Finally, finds the Tippecanoe Circuit Court subjected Gary to double jeopardy when it convicted him of both Level 1 felony attempted murder and Level 5 felony intimidation because the jury reasonably could have relied upon the same evidence to convict Gary on both counts. Remands for reallocation of the gun enhancement.
In the Matter of the Termination of Parent-Child Relationship of: C.S. (Minor Child) and K.S. (Mother) v. The Indiana Department of Child Services (mem. dec.)
Juvenile termination of parental rights. Affirms the termination of K.S.’s parent-child relationship with C.S. Finds the evidence is sufficient to support the termination.
Douglas Alan Dyson v. Whitley County Treasurer, Whitley County Auditor (mem. dec.)
Application for judgment in a tax sale. Affirms the denial of Douglas Alan Dyson’s objection to the tax sale of his real property in Whitley County. Finds Dyson has waived appellate review because he failed to present a cogent argument.
Erik Lee Minter v. State of Indiana (mem. dec.)
Criminal. Affirms Erik Lee Minter’s aggregate 22-year sentence for his convictions of aggravated battery and neglect of a dependent, both as Level 3 felonies. Finds Minter has not met his burden to show the LaPorte Circuit Court abused its discretion when it sentenced him.
William Tyler Johnson v. State of Indiana (mem. dec.)
Criminal. Affirms William Tyler Johnson’s conviction of Level 5 felony burglary. Finds the trial court did not abuse its discretion in admitting Johnson’s pre-arrest statements into evidence because Johnson failed to object when Officer Kent Hesher testified to those statements. Also finds there is substantial independent evidence of guilt in the record to support the jury’s verdict, regardless of the pre-arrest statements.
Tiffany Lynn Daugherty v. State of Indiana (mem. dec.)
Criminal. Affirms Tiffany Lynn Daugherty’s 21-year sentence, with 15 years in the Department of Correction and six years suspended to probation for her convictions of Level 3 felony neglect of a dependent resulting in serious bodily injury, Level 6 felony neglect of a dependent, Level 6 felony theft and Level 5 felony reckless homicide. Finds Daugherty’s sentence is not inappropriate.