Justia Indiana Supreme Court Opinion Summaries

This action involved a dispute between a township small claims court and the township trustee and advisory board over changes in the small claims court. The small claims court issued an order for mandate and mandate of funds directing the trustee and advisory board not to move the location of the court, to increase court employees' salary, to provide two new clerk positions, and to renovate the current court building. The township opposed the mandate order. The Supreme Court appointed a special judge to hear the matter. After a trial, the special judge (1) affirmed the mandate order insofar as it approved the additional staff, renovations, and prohibited the relocation of the court; and (2) reversed the portion of mandate ordering salary increases. The Supreme Court affirmed the decree of the special judge, holding (1) the decree correctly prohibited the relocation of the court; and (2) the decree properly directed the township to pay the reasonable attorney fees and expenses incurred by each side in this case. View "In re Mandate of Funds for Ctr. Twp. of Marion County Small Claims Court" on Justia Law

Plaintiff owned and operated certain water and sewer facilities in the City of Fort Wayne. The facilities were divided into two separate geographic areas - the North System and the Aboite System. In 2002 the City passed a resolution appropriating and condemning the North System. The City assessed damages in the amount of $14,759,500. Plaintiff challenged the condemnation proceedings alleging that the City failed to follow the proper eminent domain or condemnation statutes. The trial court granted summary judgment for the City, and the Supreme Court affirmed. The City subsequently reaffirmed its initial resolution appropriating and condemning Plaintiff's North System and adopted a resolution assessing damages in the amount of $16,910,5000. Plaintiff appealed the decision to the trial court and requested a trial by jury. The trial court refused the trial request and granted the City's motion for partial judgment on the pleadings. The Supreme Court reversed, concluding that Plaintiff had a right to the trial court's review of the record which included a full evidentiary hearing before a jury. View "Util. Ctr., Inc. v. City of Fort Wayne" on Justia Law

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

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

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

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

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

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

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

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