Opinions March 1, 2022

Keywords Opinions

The following Indiana Tax Court opinions were posted after IL deadline Friday:
Ingredion, Incorporated v. Marion County Assessor
20T-TA-00007
Tax. Affirms the Indiana Board of Tax Review’s final determination denying Ingredion, Incorporated’s claim for refund under Indiana Code § 6-1.1-3-7.5 for personal property tax it overpaid for the 2011 tax year. Finds Ingredion has not shown that the Indiana Board acted contrary to law by denying its claim for refund.

Ingredion, Incorporated v. Marion County Assessor
20T-TA-00006
Tax. Reverses the Indiana Board of Tax Review’s final determination that Ingredion, Incorporated’s 2012 and 2013 personal property tax returns did not “substantially comply” with the property tax statutes and regulations. Finds the final determination to be contrary to law and arbitrary and capricious. Remands to the Indiana Board to instruct the Assessor to reinstate the values reported by Ingredion on its original returns for the 2012 and 2013 tax years.

The following 7th Circuit Court of Appeals opinions were posted after IL deadline Monday:
In Re: Cook Medical, Inc., IVC Filters Marketing, Sales Practices and Product Liability Litigation
 20-3279, 20-3280, 20-3281 & 20-3282.
Appeals from the U.S. District Court for the Southern District of Indiana, Indianapolis Division. Judge Richard Young.
Civil. Affirms the Southern Indiana District Court’s denial of the four plaintiffs’ – Laurie Sides, Lisa G. Ward, Lydia Terry and Ralph Brandon – motion to reconsider the dismissal of their claims against Cook Medical. Finds Rule 60(b) of the Federal Rules of Civil Procedure which allows for “extraordinary remedy” to be granted in “exceptional circumstances” does not overcome the one-year limit under Rule 60(c ) that the plaintiffs missed in filing their motion to reconsider.

United States of America v. Richard E. Witkemper and Ellen R. Witkemper
21-2029.
Appeal from the U.S. District Court for the Southern District of Indiana, Indianapolis Division. Judge James R. Sweeney, II.
Criminal. Affirms Southern Indiana District Court’s ruling in favor of the Internal Revenue Service and entering a judgment of $385,705.54. Finds the government had overwhelming proof of unpaid FICA taxes and related penalties along with fraudulent property transfers. Holds the appellants attorney, Jason Smith, has engaged in conduct unbecoming a member of the 7th Circuit’s bar and gives him 21 days to show cause why he should not be removed or suspended under Rule 46 of the Federal Rules of Appellate Procedure

Tuesday opinions
Court of Appeals of Indiana
REO Holdings Series 3, LLC v. Angela Trowbridge and Mark Trowbridge, and Elizabeth Klapper and Stephen R. Klapper (mem. dec.)
21A-PL-1165
Civil plenary. Affirms Angela and Mark Trowbridge’s granted motion to dismiss a lawsuit filed by REO Holdings Series 3, LLC alleging breach of contract when the Trowbridges proceeded to attempt to convey their property to Elizabeth and Stephen Klapper when an REO representative failed to appear during closing. Finds that REO failed to allege any grounds in its complaint upon which it could prevail and that the trial court did not err in granting the Trowbidges’ motion to dismiss.

In re the Termination of the Parent-Child Relationship of: L.G. (Minor Child), and L.P.N. (Father) v. Indiana Department of Child Services (mem. dec.)
21A-JT-1918
Juvenile termination. Affirms the termination of L.P.N.’s parental rights to his child, L.N. Finds the evidence clearly and convincingly supports the juvenile court’s challenged findings. Determines the findings clearly and convincingly support the court’s conclusions that the conditions that resulted in the child’s removal from the father’s care will not likely be remedied and that termination is in the child’s best interests.

Vibert Dillon Coomer v. State of Indiana (mem. dec.)
21A-CR-1987
Criminal. Affirms the Bartholomew Superior Court’s written sentencing order addressing three causes against Vibert Coomer that ordered Coomer to serve the balance of his previously suspended two-year sentence in F6-5128 minus the remainder of his credit time. Concludes that the trial court did not abuse its discretion in sentencing Coomer.

In the Matter of the Civil Commitment of D.F.; D.F. v. St. Vincent Hospital and Health Care Center, Inc. d/b/a St. Vincent Stress Center (mem. dec.)
21A-MH-2838
Mental health. Affirms the Marion Superior Court’s order granting St. Vincent Hospital and Health Care Center, Inc. d/b/a St. Vincent Stress Center’s petition for temporary involuntary commitment of D.F. Finds ample evidence that D.F. is gravely disabled.

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