Opinions Jan. 5, 2024

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The following opinions were posted after IL deadline on Thursday:
7th Circuit Court of Appeals
United States of America v. Byron Pierson
21-3248
Appeal from the United States District Court for the Southern District of Indiana, Indianapolis Division. Judge Jane Magnus-Stinson.
Criminal. Affirms Byron Pierson’s conviction of one count of unlawful possession of a firearm by a felon. Finds the district court did not abuse its discretion in not holding an evidentiary hearing on the proffer letter or in allowing the government to present course-of-investigation evidence.

Indiana Tax Court
Indiana Finance Financial Corp. V. Indiana Department of State Revenue
20T-TA-17
Tax. Grants Indiana Finance Financial Corp.’s motion for summary judgment with respect to its original refund claims only. Finds Indiana Finance is entitled to summary judgment with respect to its original claims that calculated its bad debt deductions under the Indiana Bad Debt Statute for the years at issue by excluding only the portion of the repossessed property that was not market discount income. Remands to the Indiana Department of Revenue.

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