Opinions August 2, 2021

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The following Indiana Tax Court opinion was posted after IL deadline on Friday.

Eric S. Morris v. Hamilton County Assessor
Tax. Affirms the Indiana Board of Tax Review’s final determination that dismissed Eric Morris’ case for lack of subject matter jurisdiction. Finds Morris has not demonstrated to the Indiana Tax Court that the Indiana Board’s dismissal of his administrative appeals is arbitrary, capricious, an abuse of its discretion, or contrary to law. Finds Morris has not demonstrated that the tax court has subject matter jurisdiction over his appeals.

Opinions August 2, 2021

7th Circuit Court of Appeals

Ryan Klaassen, et al. v. Trustees of Indiana University
Appeal from the United States District Court for the Northern District of Indiana, Fort Wayne Division. Judge Damon R. Leichty.

Civil. Denies the plaintiffs’ motion for an injunction pending appeal of Indiana University’s COVID-19 vaccine mandate. Finds that under Jacobson v. Massachusetts, 197 U.S. 11 (1905), there can’t be a constitutional problem with vaccination against SARS-CoV-2. 

Indiana Court of Appeals

Jodi Hamstra v. Greg Hamstra (mem. dec.)
Domestic relations. Affirms in part, reverses in part the Jasper Circuit Court’s post-dissolution order that found that wife Jodi Hamstra had refused partial payment and its decision declining to award her full post-judgment interest. Finds wife is entitled to statutory interest as provided by Indiana Code Section 24- 4.6-1-101, notwithstanding any claim of estoppel or unclean hands. Finds she is not entitled to treble damages upon a claim of criminal conversion. Also finds the award of the entirety of husband Greg Hamstra’s attorney’s fees as a discovery sanction is an abuse of discretion. Remands with instructions to trial court to award statutory interest and calculate a discovery sanction based upon the delay caused by the conduct of wife’s former attorney.

Benjamin Ray Gardner v. State of Indiana (mem. dec.)
Criminal. Affirms Benjamin Gardner’s conviction for Level 5 felony burglary in exchange for the dismissal of his additional charges of felony murder and Level 2 felony battery resulting in serious bodily injury. Finds the Marion Superior Court did not err by denying Gardner’s belated motion to correct error. Finds the Department of Corrections has not denied Gardner his 101 days of good time credit because application of those days depends on Gardner’s continued good behavior in prison.

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