Opinions May 21, 2024

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The following opinions were published after IL’s deadline Monday:
7th Circuit Court of Appeals
Charles Brumitt v. Sam Smith
23-1321
Civil. Appeal from the United States District Court for the Southern District of Indiana, Evansville Division. Chief Judge Tanya Walton Pratt. Reverses the district court’s denial of Sam Smith’s motion for summary judgment on the grounds the force he used was objectively reasonable and that, because no clearly established law held otherwise, he was entitled to qualified immunity. Finds Smith’s conduct did not violate Charles Brumitt’s clearly established Fourth Amendment rights. Remands with instructions to enter judgment in Smith’s favor on the Fourth Amendment claim. Judge Doris Pryor concurs with a separate opinion. 

Indiana Tax Court
Gilday & Associates P.C. v. Marion County Assessor
22T-TA-8
Tax. Grants summary judgment to Gilday & Associates, P.C. only with respect to the taxes it paid directly in 2017 tax for a property it purchased as highest bidder at a foreclosure sale. Finds that Gilday has not demonstrated, as matter of law, its qualification as a taxpayer eligible to pursue refunds for taxes paid by the lender from 2014 through 2016. Also finds Gilday has established its qualification as a taxpayer and its entitlement to a refund for taxes it overpaid in the 2017 tax year.

 

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