The following Indiana Tax Court opinion was posted after IL deadline Thursday.
McClain Museum, Inc. v. Madison County Assessor
Tax. Affirms the Indiana Board of Tax Review’s final determination that the Anderson McClain Museum’s property did not qualify for an educational purposes exemption, and reverses the board’s determination that the museum’s property did not qualify for a charitable purposes exemption. Finds the museum has made no showing that it conducts educational services, training or coursework related to military history, or that the state’s burden to provide military history education is relieved or would be increased if it were not for the museum. Also finds the museum’s ownership, occupation and use of its property convey a gift for the benefit of the general public that is charitable in nature. Finally, finds evidence contained in the administrative record supports the Tax Court’s finding that the museum’s property is eligible for a 75% exemption. Remands to the Indiana board to ensure the Madison County Assessor complies with the Tax Court’s instructions.
Indiana Court of Appeals
Oscar Iraheta-Rosales v. State of Indiana (mem. dec.)
Post-conviction. Affirms the denial of Oscar Iraheta-Rosales’ petition for post-conviction relief in Marion Superior Court after he pleaded guilty to two counts of Class A felony child molesting and one count of Class C felony child molesting. Finds Iraheta-Rosales failed to show that he received ineffective assistance of counsel. Also finds that the Chronological Case Summary adequately reflects that Judge Jeffrey Marchal was acting as a pro tem, so there is no reversible error on that issue.
In Re Matter of the Involuntary Termination of the Parent-Child Relationship of: J.J.E. (Child) C.L.E. (Father) v. Indiana Department of Child Services (mem. dec.)
Juvenile termination of parental rights. Affirms the termination of father C.L.E.’s parental rights to his child, J.J.E. Finds clear and convincing evidence supports the Allen Superior Court’s determination that there is a reasonable probability that the conditions leading to J.J.E.’s removal will not be remedied. Also finds the trial court’s determination that termination is in J.J.E.’s best interests is supported by clear and convincing evidence.
Briana King v. Matthew King (mem. dec.)
Domestic relations with children. Affirms the denial of mother Briana King’s request to relocate to Mississippi with her two children. Finds the appellate court cannot reweigh evidence or second-guess Briana’s credibility in the Hamilton Superior Court’s finding that her reasons for relocating were not legitimate.
Amy P. Gutierrez v. The Estate of Geoffrey S. Riske, et al. (mem. dec.)
Estate, unsupervised. Affirms the grant of the Estate of Geoffrey Riske’s petition to recover estate property with respect to both real and personal property and the denial of Amy Gutierrez’s multiple motions to correct error. Finds the Allen Superior Court did not err in determining that the matters covered in Belinda Romine’s request for admissions were deemed admitted by operation of law and, thus, established for purposes of trial. Also finds the trial court did not abuse its discretion by precluding Gutierrez from presenting witnesses and exhibits at trial as a discovery sanction. Finally, finds the trial court did not abuse its discretion by denying Gutierrez’s motions to correct error.
Randol Thomas Palmer-Hall v. State of Indiana (mem. dec.)
Criminal. Affirms Randol Thomas Palmer-Hall’s convictions of disarming a law enforcement officer as a Level 5 felony, battery against a public safety official as a Level 6 felony and resisting law enforcement as a Class A misdemeanor. Finds the evidence did not support Palmer-Hall’s proposed instruction on mistake of fact, so the Lake Superior Court did not abuse its discretion in declining to give the proposed instruction. Also finds the state presented evidence of a probative nature from which a trier of fact could find beyond a reasonable doubt that Palmer-Hall committed the offense of disarming a law enforcement officer.
Rodney Kinta Jenkins v. State of Indiana (mem. dec.)
Post-conviction. Affirms the denial of Rodney Kinta Jenkins’ successive petition for post-conviction relief. Finds the Allen Superior Court did not abuse its discretion in granting the state’s request to decide the case by affidavit and declining to hold a hearing. Also finds Jenkins waived his claims of ineffective assistance of trial and appellate counsel, and he failed to demonstrate that the evidence of a whole leads unerringly and unmistakably to a conclusion opposite that reached by the trial court. Finally, finds Jenkins’ claim that the Indiana Supreme Court violated his constitutional right to equal protection under the law is procedurally barred.
In the Matter of: S.G. (Child in Need of Services) A.G. (Father) and M.G. (Mother) v. Indiana Department of Child Services (mem. dec.)
Juvenile CHINS. Affirms the St. Joseph Probate Court’s determination that S.G. is a child in need of services and its dispositional order. Finds the evidence supports the trial court’s findings and determination that S.G. is a CHINS and that the coercive intervention of the court is necessary. Also finds the trial court appropriately found that S.G. needs protection and that contact with parents A.G. and M.G. would cause S.G. harm.