Court opinions

The following Indiana Tax Court opinion was published after Indiana Lawyer’s deadline Friday:
Muir Woods Section One Assn., Inc., Muir Woods, Inc., Spruce Knoll Homeowners Assoc., Inc., and Oakmont Homeowners Assoc., Inc. v. Marion County Assessor
22T-TA-1
Tax. Grants the Marion County Assessor’s motion to dismiss. Finds the Indiana Tax Court lacks subject matter jurisdiction to hear the appeal. Also finds the Muir Woods Section One Assn., Inc., Muir Woods, Inc., Spruce Knoll Homeowners Assn., Inc. and Oakmont Homeowners Assoc. initiated an appeal before they consummated the administrative review process and received a final determination from the Indiana Board of Tax Review. Remands the matter to the tax review board for action consistent with the opinion.

Court of Appeals of Indiana
Justin Mercer v. Maribel Vega-Jimenez (mem. dec.)
23A-DC-993
Domestic relations with children. Affirms the Newton Superior Court’s order granting Maribel Vega-Jimenez’s request to modify parenting time. Finds the trial court did not abuse its discretion because it implicitly found modification was in the children’s best interests when it indicated Vega-Jimenez met her burden to modify the parenting time schedule.

Court of Appeals of Indiana
Lake Imaging LLC v. Franciscan Alliance Inc. f/d/b/a Saint Margaret Mercy Health Care Centers
22A-CT-2783
Civil tort. Affirms the Johnson Superior Court’s summary judgment on remand in favor of Franciscan Alliance Inc. f/d/b/a Saint Margaret Mercy Health Care Centers on its claim from Lake Imaging’s contract to provide radiology services. Finds the trial court properly declined to apply the Professional Services Statute’s two-year statute of limitations period and properly entered summary judgment in favor of Franciscan on its indemnification claim.

Court of Appeals of Indiana
Lacey Ann Murphy v. William Cook
23A-SC-1614
Small claims. Reverses the denial of Lacey Ann Murphy’s Motion to Set Aside Body Attachment. Finds the requirements of Indiana Trial Rule 64(A) were not satisfied and the body attachment was expired. Remands with instructions to grant Murphy’s motion.

Court of Appeals of Indiana
Gerard M. Dierckman v. Sandra E. Dierckman
22A-DN-2801
Domestic relations, no children. Affirms the final dissolution order as it relates to the marital property. Finds the Decatur Circuit Court’s findings challenged by husband Gerard M. Dierckman are supported by the evidence and/or are not contrary to law. Also finds the trial court did not abuse its discretion by valuing the farm and its income as of the end of 2020/beginning of 2021, nor did it err in valuing the farm inventory, accounts receivable and marital debt as of the date of the dissolution petition in December 2019. Finally, finds the trial court acted within its discretion when it decreased wife Sandra E. Dierckman’s equalization payment by the amount she paid Gerard for her personal expenses while the dissolution was pending.

Courts of Appeals of Indiana
Aaron Isby v. Richard Brown and Robert Carter Jr. (mem. dec.)
23A-MI-76
Miscellaneous. Affirms the denial of Aaron Isby’s petition for writ of habeas corpus. Finds Isby is not entitled to relief for discovery issues because he failed to avail himself of procedures set forth in trial rules and did not provide cogent reasoning supporting a discovery-related due process claim. Also finds Isby did not demonstrate that the Miami Circuit Court erred in denying the habeas petition.

Court of Appeals of Indiana
Cameron O’Brien Wade v. State of Indiana (mem. dec.)
23A-CR-274
Criminal. Affirms Cameron O’Brien Wade’s convictions of Level 5 felony domestic battery, Level 6 felony criminal confinement, Class A misdemeanor interference with the reporting of a crime and Class B misdemeanor disorderly conduct. Finds the Noble Circuit Court did not abuse its discretion by admitting evidence pursuant to a stipulation.

Court of Appeals of Indiana
BMI Properties, LLC v. Daewoong, LLC; Tabor/Bruce Architecture & Design, Inc.; Building Associates, Inc.; and Edwards Masonry, Inc.
23A-PL-988
Civil plenary. Reverses the Monroe Circuit Court’s order granting summary judgment in favor of Tabor/Bruce Architecture & Design Inc., Building Associates Inc. and Edwards Masonry Inc. Finds that neither the acceptance rule nor the economic loss rule entitles the defendants to summary judgment. Remands to the trial court for further proceedings.