Opinions Nov. 20, 2020

The following Indiana Tax Court opinion was posted after IL Daily deadline Thursday:
Lowe’s Home Centers, Inc. v. Monroe County Assessor
Tax. Affirms the Indiana Board of Tax Review’s final determinations establishing the assessed values of Lowe’s Home Centers store in Bloomington for the 2014-2017 tax years. Rejects Lowe’s contention that the Indiana Board erred in rejecting its sales comparison approach and income approach valuations and in excluding the obsolescence depreciation adjustments from its cost approach valuations.

Friday’s opinions
7th Circuit Court of Appeals
USA v. Paul Elmer
Appeal from the United States District Court for the Southern District of Indiana, Indianapolis Division. Judge James R. Sweeney II.
Criminal. Affirms Paul Elmer’s conviction and sentence of 33 months in prison after a jury found him guilty of counts related to charges that his company, Pharmakon Pharmaceuticals, produced and distributed drugs that Elmer knew were dangerous. Finds the evidence against Elmer “overwhelming” and his sentence more than reasonable given the gravity of his crimes.

Indiana Court of Appeals
In re the Termination of the Parent-Child Relationship of: De.D., M.S., A.D. (Minor Children) and D.D. (Mother) v. Indiana Department of Child Services (mem. dec.)
Juvenile termination. Affirms the termination of D.D.’s parental rights to three of her minor children. Finds DCS presented sufficient evidence to support the Delaware Circuit Juvenile Court’s order terminating mother’s parental rights to the children and finds the termination was not clearly erroneous.

Keenan Allan Arnold v. State of Indiana (mem. dec.)
Criminal. Affirms Keenan Arnold’s aggregate 20-year sentence for conviction of Level 2 felony burglary and Level 3 felony robbery. Finds the incredible-dubiosity rule is not applicable and the evidence produced at trial in LaPorte Superior Court is sufficient to sustain Keenan’s convictions. Finds Keenan has failed to show that his sentence is inappropriate in light of the nature of the offense and the character of the offender.

James Henry Stewart, Jr. v. State of Indiana (mem. dec.)
Criminal. Affirms James Stewart’s 57-year sentence and his murder conviction. Finds the Madison Circuit Court did not abuse its discretion in admitting exhibits or in denying Stewart’s motion to recuse the lead deputy prosecutor.

Alan Pahl v. Lake County Plan Commission, Katherine J. McIntosh, William L. Corns, Teresa Corns, Joseph Vicari, Jason Zimmer, and Jill Zimmer (mem. dec.)
Civil plenary. Affirms the denial of Alan Pahl’s motion to correct error. Finds that because Pahl failed to exhaust his administrative remedies, the trial court did not have subject matter jurisdiction over the matter and, as such, the trial court was bound to dismiss the case.

Devon Seats v. State of Indiana (mem. dec.)
Criminal. Affirms Devon Seats’ aggregate 50-year sentence for conviction of murder and three counts of Level 4 felony burglary. Finds Seats has not met his burden of presenting compelling evidence portraying in a positive light the nature of his offenses or his character in order to overcome the Marion Superior Court’s sentencing decision.

In the Matter of the Civil Commitment of M.S. v. Community Health Network, Inc. (mem. dec.)
Mental health. Affirms the Marion Superior Court’s order of temporary involuntary commitment of M.S. Finds the hospital presented sufficient evidence to support the trial court’s order of temporary involuntary commitment.

In the Matter of K.H., A Child Alleged to be in Need of Services, C.M. (Mother) and P.H. (Father) v. Indiana Department of Child Services (mem. dec.)
Juvenile CHINS. Affirms the finding that C.M. and P.H.’s child, K.H., is a child in need of services. Concludes the Madison Circuit Court properly found K.H. to be a child in need of services.

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