Articles

Opinions July 31, 2017

Indiana Tax Court
William R. Larsen v. Indiana Department of State Revenue
49T10-1503-TA-8
Tax. Denies the Indiana Department of State Revenue’s motion for summary judgment in William R. Larsen’s challenge to its assessment of adjusted gross income tax for the 2013 tax year. Grants summary judgment in favor of Larsen. Finds Larsen has provided documentation that verifies the eligibility for his children for the federal dependency exemptions and shows those exemptions were allowed, so he was entitled to the Indiana dependency deductions in 2013.

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COA reverses delinquent adjudication based on warrantless search

A teenager who was adjudicated as a juvenile delinquent after an officer conducted a warrantless search and found him in possession of a handgun and drug paraphernalia will have his adjudication reversed after the Indiana Court of Appeals determined the officer did not have reasonable suspicion to conduct the search without a warrant.

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COA rules against mother who used religious exemption to not vaccinate child

An Indiana trial court abused its discretion in denying a father’s petitions to modify custody of his child and to hold the child’s mother in contempt of a paternity decree, the Indiana Court of Appeals ruled, finding the mother intentionally circumvented the terms of the decree that required her to vaccinate their child once the girl went to school.

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COA affirms admission of 911 recording into evidence

The Indiana Court of Appeals affirmed Tuesday a woman’s conviction of misdemeanor criminal recklessness for firing a gun during an argument after the court determined the admission of a 911 call recorded during the incident was not an abuse of discretion.

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COA affirms tax sale despite auditor’s noncompliance

An Indiana redevelopment company can move forward with its purchase of two Henry County properties at tax sale after the Indiana Court of Appeals determined the county auditor’s failure to comply with state statute did not invalidate the tax sale process.

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COA orders return of gun to rightful owner

A man whose handgun was confiscated after police believed it was stolen will soon have the gun returned to his family. The Indiana Court of Appeals found Friday the man proved his mother was the rightful owner of the firearm.

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COA: Trial courts can waive right to be at commitment hearing

State statute allows trial courts to waive respondents’ right to be present at their mental health commitment hearings, though the use of such statute should be limited only to cases where the evidence shows respondents’ presence would be injurious to their mental health, the Indiana Court of Appeals ruled Thursday in a precedent-setting case.

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COA affirms GPS monitoring after violation of protective order

A Hendricks County man will remain on GPS monitoring after the Indiana Court of Appeals ruled Thursday his estranged wife presented sufficient evidence of his violation of a protective order and that he had notice of the possibility that he could be put on a GPS tracker.

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