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The following Indiana Tax Court opinion was posted after IL deadline Thursday.
McClain Museum, Inc. v. Madison County Assessor
18T-TA-1
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
Toby Lewis Webster v. State of Indiana (mem. dec.)
19A-CR-683
Criminal. Affirms Toby Webster’s conviction of Level 3 felony armed robbery. Finds sufficient evidence to support Webster’s armed robbery conviction because the victim testified Webster used a knife to stab him and then stole his van. Finds the Marion Superior Court improperly merged the battery with a deadly weapon count and the armed robbery count in violation of Indiana’s prohibition against double jeopardy. Reverses Webster’s conviction of Level 5 felony battery by means of a deadly weapon. Remands for the trial court to vacate the improperly merged battery conviction.