Opinions Jan. 11, 2024

The following Indiana Tax Court opinion was posted after IL deadline on Wednesday:
B.L. Reever Transport, Inc., Charles Paar, d/b/a Sandman Services, and Leland Wilkins, d/b/a Lost River Trucking v. Indiana Department of State Revenue
20T-TA-9
Tax. Grants summary judgment in favor of the Indiana Department of State Revenue on its denials of refund of motor carrier fuel tax remitted during the 2016 and 2017 tax years by B.L. Reever Transport Inc., Charles Paar (d/b/a Sandman Services) and Leland Wilkins (d/b/a Lost River Trucking). Finds consumption of fuel on the Indiana Toll Road during those tax years was subject to the imposition of the MCFT and the motor carriers are not entitled to a refund.

Thursday opinions
Court of Appeals of Indiana
In Re: The Paternity of V.D.; Brittney Kozenko (Mother) v. Isaac Diaz (Father)
23A-JP-688
Juvenile paternity. Affirms the portion of the Carroll Circuit Court’s order denying mother Brittney Kozenko’s request to relocate to Utah with the parties’ child, but reverses the grant of primary physical custody to father Isaac Diaz. Finds sufficient evidence was presented to support the determination that relocation was not in the child’s best interests. Also finds the trial court clearly erred when it awarded primary physical custody to father. Remands with instructions to enter an order that reflects the trial court’s reconsideration and clarification of that issue and includes a determination regarding what physical custody award is in child’s best interests.

Jessica Pilkington v. Caleb Pilkington
23A-DC-575
Domestic relations with children. Affirms the Hamilton Superior Court’s order denying Jessica Pilkington’s request to relocate with her child to Utah and ordering her and Caleb Pilkington to share joint legal custody of their child with equal parenting time. Finds the magistrate judge had authority to enter a final order here and did not clearly err in denying the mother’s request to relocate with the child to Utah or in awarding the parties joint custody.

In the Matter of the Involuntary Termination of the Parent-Child Relationship of: Jo.L., J.H., S.L., and Ja.L. (Minor Children) and A.L. (Father) and J.L. (Mother) v. Indiana Department of Child Services (mem. dec.)
23A-JT-1763
Juvenile termination of parental rights. Affirms the Clay Circuit Court’s order terminating the parental rights of J.L. and A.L. to their four minor children. Finds the findings challenged by J.L. are supported by the evidence. Also finds the trial court’s findings support its conclusions that the reasons for the children’s removal or continued placement outside of the home will not be remedied and that termination of the parental rights is in the children’s best interests.

In Re the Guardianship of E.A. (Minor Child) C.C. v. J.R.H. (mem. dec.)
23A-GU-1892
Guardianship. Dismisses C.C.’s appeal of a Cass Circuit Court ruling on her motion to terminate the guardianship of her child, E.A., by one of the child’s regular caregivers. Finds the appeal is premature for lack of a final judgment. Remands to the trial court for proceedings consistent with the opinion.

Christopher Scott v. State of Indiana (mem. dec.)
23A-CR-1103
Criminal. Affirms Christopher Scott’s convictions in Marion Superior Court of theft as a Class A misdemeanor and battery as a Class B misdemeanor. Finds the state presented sufficient evidence to support Scott’s convictions.

Glenn C. Keller, Jr. v. State of Indiana (mem. dec.)
23A-CR-845
Criminal. Affirms Glenn Keller’s murder conviction in Lake Superior Court. Finds no reversible error in the trial court’s evidentiary rulings.

Sam Collins v. State of Indiana (mem. dec.)
23A-CR-1808
Criminal. Reverses the Greene Circuit Court’s partial denial of Sam Collins’ motion to correct sentence. Finds the sentencing order reflects an obvious double enhancement based on the same prior robbery conviction. Remands with instructions to modify Collins’ sentence to remedy the double enhancement effect.

Santos Salazar v. State of Indiana (mem. dec.)
23A-CR-551
Criminal. Affirms Santos Salazar’s convictions in Allen Superior Court of two counts of Level 4 felony child molesting and one count of Level 6 felony battery, and his sentence to an aggregate of 16 years. Finds there was sufficient evidence to support Salazar’s convictions of child molesting. Also finds the trial court did not commit reversible error in sentencing him.