Opinions March 1, 2024

The following Indiana Tax Court opinion published after IL’s deadline Wednesday:
PENN Entertainment Inc. (f/k/a PENN National Gaming Inc.) v. Indiana Department of State Revenue
22T-TA-15
Tax. Grants summary judgment for the Indiana Department of State Revenue. Denies PENN Entertainment Inc.’s motion for summary judgment. Finds the department’s proposed assessments do not violate PENN’s substantive due process rights under Indiana’s Due Course of Law clause. Also finds that adding back the value of out-of-state payments does not violate PENN’s rights under the U.S. Constitution or Indiana Constitution.

The following 7^th Circuit Court of Appeals opinion published after IL’s deadline Thursday:
United States of America v. Jamic C. Johnson
22-2174
Appeal from the U.S. District Court for the Northern District of Indiana, Fort Wayne Division. Chief Judge Holly A. Brady.
Criminal. Vacates Jamic C. Johnson’s sentence for federal firearms and methamphetamine-related drug-trafficking convictions. Finds had the district court accounted for whether the drugs were pure methamphetamine or a mixture containing methamphetamine Johnson’s guidelines range would have been lower. Remands for resentencing so the district court can correctly determine the quantity of methamphetamine attributable to Johnson.

Friday opinions
Court of Appeals of Indiana
Anthony Lefevers v. SGC Properties LLC (mem. dec.)
23A-PL-909
Civil plenary. Affirms the Harrison Circuit Court’s order granting SGC Properties LLC’s motion for the involuntary dismissal of Anthony Lefevers’ case. Finds the trial court did not fail to issue findings and conclusions and that the evidence supports the trial court’s conclusion that Lefevers failed to present sufficient evidence to prove his claim against SCG.

Adam T. Beaty v. State of Indiana (mem. dec.)
23A-CR-2069
Criminal. Affirms Adam Beaty’s theft conviction. Finds the evidence is sufficient to sustain Beaty’s conviction.

Harold Gene France v. State of Indiana (mem. dec.)
23A-CR-2019
Criminal. Affirms Harold Gene France’s convictions for Level 1 felony attempted rape and two counts of Level 1 felony rape. Finds his convictions do not violate double jeopardy.

Derrick Darnell Green v. State of Indiana (mem. dec.)
23A-CR-2331
Criminal. Affirms the Lake Superior Court’s revocation of Derrick Darnell Green’s community corrections placement and ordering him to serve his sentence in the Indiana Department of Correction. Finds Green has failed to establish that the trial court abused its discretion in ordering him to serve his two-year sentence in the DOC.

Miana M. Peterson v. State of Indiana (mem. dec.)
23A-CR-2041
Criminal. Affirms Miana M. Peterson’s revocation of her probation. Finds the evidence sufficiently established that Peterson violated probation and that she waived her challenge, based on a discovery violation, to the admission of Rohlfing’s testimony about her confession. Also finds the Madison Circuit Court did not abuse its discretion by admitting hearsay evidence.

Terryon Golliday v. State of Indiana (mem. dec.)
23A-CR-2075
Criminal. Affirms Terryon Golliday’s nine-year sentence for Level 3 felony criminal confinement. Finds Golliday’s sentence is not inappropriate.

Barry Neary v. Kathy Neary (mem. dec.)
23A-DR-2801
Domestic relations with no children. Affirms mediated settlement between Barry Neary and Kathy Neary. Finds there is no evidence to support Barry’s claim.

In re the Involuntary Termination of the Parent-Child Relationship of B.R. (Minor Child) and L.R. (Mother) v. Indiana Department of Child Services (mem. dec.)
23A-JT-1885
Juvenile termination of parental rights. Affirms the involuntary termination of L.R.’s parental rights to her minor child B.R. Finds L.R. has not demonstrated that she was deprived of due process.

In the Matter of Termination of the Parent-Child Relationship of B.A. (Minor Child); F.A. (Mother) v. Indiana Department of Child Services (mem. dec.)
23A-JT-1932
Juvenile termination of parental rights. Affirms the termination of F.A.’s parental rights to her child B.A. Finds the Lawrence Circuit Court did not abuse its discretion by admitting the exhibits and that F.A.’s due process rights were not violated.

In the Involuntary Termination of the Parent-Child Relationship of: K.M.W., K.R.T., and K.L.T. (Minor Children) P.W. (Father) v. Indiana Department of Child Services (mem. dec.)
23A-JT-2016
Juvenile termination of parental rights. Affirms the involuntary termination of P.W.’s parental rights to his three minor children. Finds the evidence clearly and convincingly supports the Steuben Circuit Court’s findings and judgment.