Tax Court stands by its original decision
Reiterating the relationship between exclusion and consumption exemption, the Indiana Tax Court upheld its earlier ruling exempting Aztec Partners LLC from paying sales tax on the electricity it used.
Court opinions
Articles
Rehearing finds defendant can raise additional defenses
In tweaking an earlier reversal, the Indiana Supreme Court has given the defendant the avenue to raise additional unasserted defenses.
COA hands remonstrators another defeat
The Indiana Court of Appeals has reversed another annexation ruling, this time finding the town of Whitestown can move forward with plans to incorporate a portion of Perry Township.
Litigant misses trial court’s SHOUTING
An Indiana man disputing with an Indiana law firm over the collection of his credit card debt was reminded by the 7th Circuit Court of Appeals that capital letters included in a court order should not be ignored.
Material alteration of terms sufficient for dismissal of foreclosure
A trial court properly ruled against a financial institution in a mortgage foreclosure action because terms of the surety’s contract were materially altered over time, the Indiana Court of Appeals ruled Tuesday.
State must pay legal fees in unclaimed property appeal
A woman who previously won a federal lawsuit arguing she was entitled to interest on unclaimed property held by the Indiana attorney general’s office also won her claim that the state should pay her legal fees for her initial appeal.
Unsupported search warrant voids drug conviction
The Indiana Court of Appeals Friday threw out a man’s cocaine dealing conviction, holding that a search warrant that led to charges against him should not have been issued.
COA: Petitioner entitled to tax deed after completing all steps
An entity that bought two properties at a tax sale fulfilled all the requisite steps to acquire ownership of the parcels, the Indiana Court of Appeals ruled, rejecting an appeal from the trust that previously owned the properties.
Involuntary commitment vacated for lack of evidence
An Indianapolis woman was improperly ordered committed for mental illness, but there was insufficient evidence she was gravely disabled, a panel of the Indiana Court of Appeals ruled Monday. The decision further emphasizes the need for clear and convincing evidence of grave disability to support a commitment.
Reversal: Court wrongly required $1.1M bond in estate spat
A trial court wrongly ordered an heir to an estate to post a bond of more than $1.1 million for a claim he submitted as he sought to block the sale of the family farm.
Trial court had discretion in allowing hearsay statements into evidence
A trial court, which excused two young girls from testifying against their abuser at trial and instead allowed their prior statements to be admitted into evidence, did not abuse its discretion, the Indiana Court of Appeals has ruled.
Reversal: Trial court erred in vacating agreed paternity order
A Hendricks County trial court erred by disregarding a mother and father’s agreed paternity order, the Indiana Court of Appeals ruled Thursday, sending the matter back to the trial court. The court affirmed a judgment against father to pay mother’s attorney fees.
City not liable for injury caused by pothole
The Indiana Court of Appeals split over the extent of governmental immunity after a woman who broke her leg crossing the street sued the city of Beech Grove for negligence.
Tax Court: IndyGo appeal of $800,000 budget cut may proceed
IndyGo received the green light to proceed with a Tax Court appeal of about $800,000 in budget cuts the state ordered for the public transportation service in 2012.
Fort Wayne hospital loses Medicaid payment appeal
Parkview Hospital in Fort Wayne was not wrongly denied $27 million in Medicaid payments it sought from the state when it failed to properly and timely document the claims, the Indiana Court of Appeals affirmed Tuesday.
GPS search after fatal crash unconstitutional, COA holds
The warrantless search of a driver’s global positioning system after a crash in which a passenger died was unconstitutional, the Indiana Court of Appeals held Tuesday.
COA affirms habitual offender enhancement
A habitual offender failed to convince the Indiana Court of Appeals that an amended statute, which took effect July 1, 2014, should have been applied to enhance his dealing cocaine conviction.
Indiana Supreme Court weighs case on custody, mental illness
The Indiana Supreme Court is weighing an emotionally charged case in which a man lost custody of his daughter after spurning child-welfare officials’ suggestions that he leave his mentally ill wife based on their fears that she might harm the girl.
Despite rebuke, Court of Appeals tosses default judgment
A defendant who consistently failed to appear for scheduled hearings in small claims court gained a reprieve, but with an admonishment, from the Indiana Court of Appeals.
In 3-2 decision, justices reinstate molestation conviction
A 3-2 decision of the Indiana Supreme Court on Thursday reinstated a Class A felony child molestation conviction that the Court of Appeals reversed because the defendant was denied opportunities to admit evidence.