Justia Indiana Supreme Court Opinion Summaries
Articles Posted in Government & Administrative Law
J.M. v. Review Bd. of Ind. Dep’t of Workforce Dev.
Employer allowed Employee to take a college class during his normal work hours but informed him he would have to use his vacation, compensation, or unpaid time rather than take shorter lunches, come in early, or stay later. Employee enrolled in the class but did not follow Employer's instructions and failed properly to account for his time off. Consequently, Employee was fired and denied unemployment benefits. An ALJ overturned that decision and granted Employee unemployment benefits, concluding that the discipline was too severe for only a small amount of misreported time. The review board of the department of workforce development upheld the original denial of unemployment benefits, finding that J.M. was discharged for just cause and thus ineligible for unemployment benefits. The Supreme Court affirmed the review board's denial of benefits, holding that the findings of fact by the review board showed Employee violated his supervisor's instructions and the employee handbook, which were statutory grounds for just-cause discharge. View "J.M. v. Review Bd. of Ind. Dep't of Workforce Dev." on Justia Law
Shepherd Props. Co. v. Int’l Union of Painters & Allied Trades
In this case, Plaintiff prevailed on its Access to Public Records Act (Act) claim against a public agency and an intervening private party. As required by statute, the trial court awarded Plaintiff attorney's fees. The fees were awarded against both the public agency and the intervening private party, jointly and severally. The private party argued that the Act does not contemplate the award of attorney's fees against an intervening private party and that only the public agency should be liable for the fees. The Supreme Court affirmed the trial court's award of attorney's fees to Plaintiff, holding (1) the Act, in light of the legislature's liberal-construction mandate and the statute's underlying policy, permits the award of attorney's fees against an intervening private party; and (2) in this case, the trial court did not abuse its discretion in its apportionment of liability.
View "Shepherd Props. Co. v. Int'l Union of Painters & Allied Trades" on Justia Law
Crowel v. Marshall County Drainage Bd.
Petitioner appealed a Marshall County Drainage Board order assessing him a portion of a drain-reconstruction project's costs, contending that he received no benefit from the project because his land was adequately drained before the reconstruction. The Supreme Court affirmed the assessment because under Indiana law, holding (1) Indiana law allows a drainage board to assess a benefit to a tract of land based solely on the fact that surface water from that land flows into the regulated drain for which the assessment is levied; and (2) as a result, the trial court's order - which found that the Board's decision to attribute a benefit to Petitioner on this bases was not arbitrary, capricious, or unlawful, and was supported by substantial evidence - was not erroneous. View "Crowel v. Marshall County Drainage Bd." on Justia Law
Ind. Dep’t of Revenue v. UPS
In this case the Supreme Court examined whether income received by a corporation's affiliated foreign reinsurance companies falls within the ambit of Indiana's gross premium privilege tax statute and is on that basis exempt from Indiana adjusted gross income tax. The corporation in this case was UPS, which protested the Indiana Department of Revenue's audit, which disallowed the exclusion from Indiana adjusted gross income the income of UPS's affiliates. The Indiana tax court granted UPS's motion for summary judgment, reasoning that because UPS was "subject to" the premium tax, it was exempt from the adjusted gross income tax. The Supreme Court reversed, holding that because the record did not establish that during the years in question UPS's affiliates were doing business within the state of Indiana, which was a necessary condition in order to be "subject to" the premium tax, UPS failed in its burden of establishing that it was entitled to summary judgment as a matter of law. Remanded. View "Ind. Dep't of Revenue v. UPS" on Justia Law
Howard v. United States
A federal lawsuit was brought by 128 Indiana landowners whose lands were burdened by railroad easements. Together those easements composed a railroad corridor approximately twenty-one miles in length. Because the rail lines were no longer in use, the railroad, pursuant to federal law, sought authorization from the Surface Transportation Board (STB) to abandon the easements. The STB authorized the railroad to negotiate transfer of the railroad corridor to the Indiana Trails Fund for use as a public trail ("interim trail use") in accordance with the National Trails System Act, which authorizes the STB to facilitate such transactions to preserve established railroad rights-of-way for future reactivation ("railbanking"). The court of federal claims certified to the Supreme Court the question of whether railbanking and interim trail use pursuant to the Trails Act were permitted uses within the scope of the easements under Indiana law. The Court answered in the negative, holding that railbanking and interim trail use were not uses within the scope of the easements, and railbanking with interim trail use did not constitute a permissible shifting public use.View "Howard v. United States" on Justia Law
Ind. Dep’t of State Revenue v. AOL, LLC
Under a complex series of arrangements with companies like paper suppliers, printers, and packagers, AOL procured promotional mailers it sent to Indiana residents. AOL filed with the Indiana Department of State Revenue claims for refund of use taxes it paid between 2003 and 2007. The Department denied the claims. The tax court reversed, holding that AOL did not purchase any tangible personal property in a retail transaction with either the assembly houses or letter shops but merely purchased assembly, printing, and mailing services. At issue on appeal was the use tax, which applies to storing, using, or consuming in Indiana tangible personal property acquired in a retail transaction regardless of where that transaction occurred or where the retail merchant was located. The Supreme Court reversed the tax court, holding that because the assembly houses and letter shops were selling at retail, the transactions between AOL and its assembly houses and letter shops constituted retail transactions that triggered Indiana's use tax once AOL used the property in Indiana. View "Ind. Dep't of State Revenue v. AOL, LLC" on Justia Law
Ind. Dep’t of State Revenue v. Rent-A-Center East, Inc.
The Indiana Department of State Revenue conducted an audit of a taxpayer corporation, concluded that the corporation's 2003 tax return did not fairly represent its income from Indiana sources, and proposed an assessment of additional tax liability. On the corporation's appeal of the Department's final determination, the Indiana tax court granted the corporation's motion for summary judgment. The Supreme Court reversed, holding that the tax court incorrectly applied a combined scheme of tax statutes and trial rule requirements to the case before it. The Court concluded that the tax court required additional designated evidence, beyond the proposed assessment, in order for the Department to make a prima facie showing as to the absence of any issues of material fact under Ind. Trial R. 56(C). Remanded. View "Ind. Dep't of State Revenue v. Rent-A-Center East, Inc." on Justia Law
Chrysler Group, LLC v. Review Bd. of the Dep’t of Workforce Dev.
In 2008, Chrysler offered a buyout program to employees in Kokomo, Indiana. Those employees then applied for unemployment benefits under Indiana's Unemployment Compensation Act. The Indiana Department of Workforce Development denied the claims. The Review Board of the Indiana Department of Workforce Development ultimately awarded benefits under a narrow provision of the Act. The court of appeals reversed, holding that the Board's application of the provision was erroneous and inconsistent with the statute. The Supreme Court granted transfer and vacated the court of appeals. The Court then affirmed the decision of the Board, holding that the Board properly applied the law to its findings of fact, and the Board's conclusion that the employees were eligible for benefits was reasonable in light of the evidence before it. View "Chrysler Group, LLC v. Review Bd. of the Dep't of Workforce Dev." on Justia Law
Recker v. Ind. Dep’t of Workforce Dev. Review Bd.
After Employee was unable to successfully complete her necessary training, Employer gave her the option to resign immediately or to be placed on a thirty-day unpaid leave of absence. Employee opted to resign immediately and thereafter sought unemployment insurance benefits. The Department of Workforce Development denied Employee's application for benefits on the grounds the Employee voluntarily left employment and did so without good cause. An ALJ concluded (1) Employee did not voluntarily quit her position but was constructively discharged, and (2) Employee was disqualified from receiving benefits because she had breached a duty reasonably owed to her employer, which breach constituted just cause for her termination. The Unemployment Insurance Review Board adopted and approved the ALJ's decision. The Supreme Court affirmed the denial of Employee's claim, holding (1) the Board's finding that Employee breached a duty reasonably owed to Employer was reasonable; and (2) it was reasonable for the Board to find that Employee was discharged for just cause and was therefore ineligible for benefits. View "Recker v. Ind. Dep't of Workforce Dev. Review Bd." on Justia Law
Indiana Spine Gp., PC v. Pilot Travel Ctrs., LLC
Appellant Indiana Spine Group provided medical services to employees of various businesses for injuries the employees sustained arising out of and during the course of their employment. The employers authorized the services and made partial payments. In each case, more than two years after the last payments were made to the injured employee, Appellant filed with the worker's compensation board an application for adjustment of claim seeking the balance of payments. The Board dismissed the applications as untimely. In each case the court of appeals reversed and remanded. At issue on appeal was what limitation period was applicable to a medical provider's claim seeking payment of outstanding bills for authorized treatment to an employer's employee when the Worker's Compensation Act was silent on the question. The Supreme Court reversed the Board, holding (1) the limitation period contained in the general statute of limitation enumerated in Ind. Code 34-11-1-2 controlled; and (2) because Appellant's claim was timely under the statute, the Board erred by dismissing Appellant's application. View "Indiana Spine Gp., PC v. Pilot Travel Ctrs., LLC" on Justia Law