Express Scripts doesn’t get Hoosier income from selling prescription drugs, Tax Court rules
The court found the company receives its Indiana income from the provision of services and not from selling prescription drugs.
Opinion
Articles
Six-day delay in initial appearance was improper, but prejudice not shown, COA rules
Although a trial court should not have allowed a six-day delay in a defendant’s initial appearance, the Indiana Court of Appeals upheld the denial of the defendant’s motion to reduce bail because he did not establish prejudice. A concurring judge, however, cautioned that restraint should be used when “extending” Supreme Court precedent.
Stafford: Crooked Lake, St. Joe judicial bill merits a veto
A parade of attorneys from Lake and St. Joe counties testified against House Bill 1453. Most spoke in disbelief that this was happening without any prior consideration. They explained why they had taken their time and traveled all the way down to Indianapolis, some twice, to tell lawmakers why this is a bad idea and why the current judicial nominating system works. It was enough to give any reasonable person pause. But this is the Indiana Legislature we’re talking about.
Hartz: New procedures on the way from recent (and future?) IP legislation
Amid all the news around the new year, you might have missed that the variety of changes to federal intellectual property laws, the Trademark Modernization Act (TMA) and the Copyright Alternative in Small-Claims Enforcement Act (CASE Act).
Perry and Cahr: Important new laws will have ripple effect for IP owners, practitioners
A final surprise for 2020 emerged from December’s marathon omnibus spending and COVID-19 relief negotiations. Congress included a trio of notable and hotly debated intellectual property measures in its multi-trillion-dollar spending and relief package which could fundamentally alter the manner in which intellectual property owners protect and enforce their rights.
Hammerle On … “Raya and the Last Dragon,” “The Father” and “Quo Vadis, Aida?”
Movie reviewer Robert Hammerle shares his views on three new releases — “Raya and the Last Dragon,” “The Father” and “Quo Vadis, Aida?”
Bont: White collar update — Walmart pharmacy defense plays offense
Walmart took issue with the government’s assertion that national pharmacy chains are required to analyze and share prescribing data across its stores and with line pharmacists. After waiting four years for the government to initiate legal proceedings, Walmart took the offensive and filed a declaratory judgment action in the Eastern District of Texas. In essence, Walmart alleged to the court that the government was creating and enforcing laws that did not exist.
DTCI: COA allows medical bills in PI suit seeking only damages
In ruling on an issue of first impression, the Indiana Court of Appeals rejected a a plaintiff’s argument that medical bills are never relevant to pain and suffering, noting that common sense suggests that a more serious injury results in higher medical expenses, and vice versa.
Schell: American Axle and issues with Section 101 patent eligibility
Should SCOTUS fail to take up the matter now or fail to address broader issues and provide a more cogent framework for Section 101 patent eligibility in its determination, I expect the next round of significant news on the subject to be Congress stepping in and acting.
Start Page: Digital evidence pilot program clears preflight checklist
The Hamilton County courts have been piloting, in select family law cases, a program for the online submission of trial exhibits through a website called CaseLines, part of Thomson Reuters. Attorneys and their teams can log in to a website, upload their digital exhibits for a hearing and the participants have access to those files for the hearing. The website is one place where the exhibits are stored and all participants can access at the hearing.
Young: Commencement message resounds after speaker’s passing
May 2011 was a magical time for me, personally and professionally. I completed all course work and passed exams required to participate in the annual commencement at Indiana University Robert H. McKinney School of Law. The words from the speaker a decade ago — and his legacy — reverberate to this day.
Benjamin: My dad helped keep politics out of Lake County judicial selection
A half-century ago two Indiana legislators, a Democrat from Gary and a Republican from Kokomo, set forth to improve our courts. The Democrat was my father, Adam Benjamin Jr. The Republican was Elwood “Bud” Hillis. The Lake Superior Court selects judges on merit because of their efforts.
Trimble: COVID shows firms need to engage in succession planning
As the pandemic forced attorneys to work from remote locations, they have seen how well they could do it. They and their spouses have had a glimpse of a different, slower lifestyle, and it has appealed to them. For many, retirement, which was previously just a distant concept, has grown more realistic. At a minimum, a significant number of my lawyer friends have decided to work fewer hours, and they are confident that they are ready to slow down.
Adams and Engel: Planning considerations for IRC Section 1031 exchanges
Many commercial real estate owners, even those who previously did not intend to sell, are considering selling their real estate to take advantage of current market conditions. With transactions seemingly becoming quicker each year, it is important for owners to consider many factors when preparing to sell their real estate, including executing an Internal Revenue Code (IRC) Section 1031 exchange.
Hammerle On … “Judas and the Black Messiah,” “Crip Camp” and “Sound of Metal”
Movie reviewer Robert Hammerle shares his takes on three Oscar-nominated films: “Judas and the Black Messiah,” “Crip Camp” and “Sound of Metal”.
Pebworth and Sausser: Change, opportunity in post-pandemic real estate market
The COVID-19 pandemic has fundamentally altered how commercial real estate will be developed, built and used. Prudent real estate owners, developers, property managers and builders (and the lawyers who represent them) need to recognize this changed environment and proceed accordingly.
Stafford: A veteran of Indiana GOP politics looks on, shakes his head
I asked former three-term Indiana Attorney General Linley Pearson, if you were a younger person today, would you run for office? He didn’t hesitate. “There’s no question today I could not be in politics,” he said. “It’s just totally changed, and it’s not very attractive to me. … If you want to exaggerate or malign a person, you could always do that, but do you want to do that?”
Pro Bono Matters: Expungement clinics a great chance to provide a second chance
In a world where everything you need to know about a person is in the palm of your hand, some Indiana citizens have a hard time leaving their past mistakes behind. In order to address this, many lawyers dedicate their pro bono efforts to assisting with expungement clinics, which help eligible prior offenders seal certain arrest and conviction records.
McDermott: Lake, St. Joseph judiciary bill raises questions
The undeniable truth is that there is a long legislative history in this nation of powerful majorities diminishing and silencing the voices of minorities. While I have no reason to believe the motive of the current judicial selection legislation for Lake and St. Joseph counties is racial, this law will undoubtedly have a disproportionally negative effect on citizens who happen to be racial minorities.
Sugarman and Thomas: Can plaintiffs ‘squeeze’ restoration damages out of ELA?
On April 20, 2020, the U.S. Supreme Court issued its decision in Atlantic Richfield Co. v. Christian, No. 17-1498, 140 S.Ct. 1335. The Court’s holding was relatively simple: plaintiffs (Montana landowners) could bring state court claims pursuing cleanup of additional contamination from the “Anaconda Smelter,” but they were first required under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) to seek the U.S. Environmental Protection Agency’s (EPA) approval for additional cleanup. While on its face this decision addresses the interplay between CERCLA and Montana state law claims, the ramifications of Atlantic Richfield may be felt in Indiana.