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Evansville Newspaper Can’t Claim Tax Deduction For Out-Of-Date Printing Press

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Evansville Newspaper Can’t Claim Tax Deduction For Out-Of-Date Printing Press

 written by Olivia Covington for IndianaLawyer.com

June 6, 2017

A southern Indiana newspaper company cannot claim an “abnormal obsolescence” tax deduction for its purchase of a now-outdated printing press after a special tax court judge found the media company did not establish a prima facie case.

In 1989, Evansville Courier Co. Inc., purchased a 12-position flexographic printer which, at that time, was expected to become the most common method of printing newspapers. However, the popularity of flexographic printing faded within a few months and has now diminished to the point where Evansville Courier can no longer buy parts for the press from the manufacturer.

Therefore, when Evansville filed its 2011, 2013 and 2014 tax returns, it included a separate schedule applying an abnormal obsolescence deduction on the printing press and its related equipment, requesting roughly $650,000 in 2011, $3.5 million in 2013 and $5.1 million in 2014.

The Vanderburgh County assessor disallowed the deduction each of the three years, and Evansville Courier sought review with the Indiana Board of Tax Review, asking that its property be valued at $7.4 million, $5 million and $2.5 million for each of the three respective years. At a hearing before the board, Evansville Courier submitted appraisals that used the market approach to value the amount of abnormal obsolescence at $4.3 million, $4.44 million and $4.47 million, respectively.

The board ultimately denied Evansville Courier’s abnormal obsolescence petitions in September 2016, finding the company “failed to point to a single, specific, non-recurring triggering event” to justify abnormal obsolescence. Additionally, the board said the press is still operable and is expected to have five more years of useful life.

On appeal in Evansville Courier Company, Inc. v. Vanderburgh County Assessor, 02T10-1611-TA-55, the media company argued the board had erred by admitting into evidence a document submitted by the county that was not presented to Evansville Courier five days prior, as required under 52 Indiana Administrative Code 2-7-1(b)(1). The board had allowed the admittance of the evidence, which was a document challenging Evansville Courier’s appraisal, finding it was rebuttal evidence that “was specifically offered to challenge the validity of the Petitioner’s appraisals.”

However, Special Tax Court Judge John Baker wrote in a Monday opinion that “the nondisclosure of a rebuttal witness is excused only when that witness was unknown and unanticipated… .”

“Here, the County was well aware of the nature of (the appraiser’s) testimony and arrived at the hearing armed with evidence to rebut that testimony,” Baker wrote. “The exhibit in question was dated January 20, 2016, and the hearing occurred on January 26, 2016, meaning that this exhibit was known, anticipated, and actually available to be disclosed to Evansville Courier within the requisite timeline.”

Thus, the admission of the evidence was erroneous. However, at the time of the assessed valuations, the press was still capable of “performing the function for which it was acquired,” Baker said, and the decline of the newspaper industry cannot be considered “nonrecurring” for purposes of abnormal obsolescence code. Instead, the judge described the change in newspapers has been gradual and was not precipitated by one single event.

Thus, despite the error in evidence admission, the board did not err in denying Evansville Courier’s abnormal obsolescence petitions, Baker said.

 

New high court challenge to labor unions follows 4-4 split

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Il for www.theindianalawyer.com

Conservative groups are wasting little time in trying to deal a crippling blow to labor unions now that Justice Neil Gorsuch has joined the U.S. Supreme Court.

A First Amendment clash over public sector unions left the justices deadlocked last year after the death of Justice Antonin Scalia. But union opponents have quickly steered a new case through federal courts in Illinois and they plan to appeal it to the high court on Tuesday.

The groups say unions representing government employees violate the free speech rights of workers by collecting money from people who don’t want to join.

If the high court agrees, it could threaten the financial viability of unions and reduce the clout of labor, one of the biggest contributors to Democratic political campaigns.

The Supreme Court seemed all but certain to rule against the unions in a similar case argued before Scalia died. That case, involving a California teachers’ union, was the first of several to split 4-4 while the court was short-handed. The deadlock left in place a four-decade-old practice that lets public-sector unions collect fees from non-members to cover the costs of collective bargaining.

“Our hope is that a year from now, the Supreme Court will end this injustice and free every public school teacher, safety officer and other government worker to decide for themselves whether or not to financially support a union with their hard-earned money,” said a joint statement from the two organizations backing the case — the National Right to Work Legal Defense Foundation and Liberty Justice Center.

The Supreme Court won’t consider taking up the case until September at the earliest.

The latest appeal comes as union membership in the U.S. hit new lows last year, sinking to just 10.7 percent of the workforce. As private union membership has steadily declined, about half of all union members now work for federal, state and local government. Most of them are in states like Illinois, New York, and California that are largely Democratic and seen as friendly toward unions.

The Illinois case involves Mark Janus, a state employee who says Illinois law violates his free speech rights by requiring him to pay fees subsidizing a union he doesn’t support, the American Federation of State, County and Municipal Employees. About half the states have similar laws covering so-called “fair share” fees that cover bargaining costs for nonmembers.

Janus is seeking to overturn a 1977 Supreme Court case that said public workers who refuse to join a union can still be required to pay for bargaining costs, as long as the fees don’t go toward political purposes. The arrangement was supposed to prevent nonmembers from “free riding,” since the union has a legal duty to represent all workers.

A federal appeals court in Chicago rejected Janus’ claim in March, ruling that the fees were constitutional under the 1977 case, Abood v. Detroit Board of Education.

AFSCME President Lee Saunders called the case an effort to chip away at the power of unions “to negotiate a fair return on our work, provide for our families, and lift up the concerns of all working families.”

Last year, the issue split the court’s liberal and conservative members during oral arguments in the California case. Several conservative justices, including Scalia, seemed ready to scrap Abood. They said bargaining issues like teacher salaries, merit promotions and class sizes are all intertwined with political issues involving the size of state budgets and how taxpayer dollars should be spent.

While unions avoided a loss after Scalia’s death, Gorsuch is seen as equally conservative, though he has not expressed views on the issue of fair share union fees.

For unions, the loss of millions in fees would reduce their power to bargain for higher wages and benefits for government employees.

“This is an aggressive litigation campaign aimed at undermining unions’ ability to operate by forcing them to represent people for free,” said Benjamin Sachs, a professor at Harvard Law School specializing in labor law.

Men’s Track & Field Earns Top-10 Finish in USTFCCCA Standings

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The University of Southern Indiana men’s cross country/track & field program is ranked ninth in the final U.S. Track & Field and Cross Country Coaches’ Association Damon Martin Program of the Year standings.

The Program of the Year Award is given annually to the most outstanding cross country/track & field programs. It honors the institution that has achieved the most success in each academic year (spanning the cross country, indoor track & field, and outdoor track & field seasons) based on the institution’s finish at the NCAA Championships.

In order to be eligible for the award, teams must qualify for each of the NCAA Championships. Scoring is based on the team’s finish at each NCAA Championship in cross country, indoor track & field, and outdoor track & field (i.e. first = one point, second = two points, etc.) with the lowest total score for all three championships combined determining the award recipient. Ties among schools split points for positions taken.

After posting a 13th-place finish at the NCAA Division II Cross Country Championships in November, the Screaming Eagles followed by tying for 13th at the NCAA II Indoor Track & Field Championships and tied for 67th with one point at the NCAA II Outdoor Track & Field Championships.

USI’s 94.5 points in the updated standings saw the Eagles finish 15 points behind Lee University (Tennessee). After tying for 67th with USI at the NCAA II Outdoor Championships, Colorado School of Mines rounded out the top-10 with 110.5 points.

Leading the way Is Adams State University with 21 total points and a first place finish at the NCAA II Cross Country Championships, while Grand Valley State University and Missouri Southern State University

The ninth-place finish in the Program of the Year standings marks the fourth-consecutive year the Eagles have finished in the top-10. Last year, USI was seventh, while they finished fourth in the Program of the Year standings in 2014-15 and were third in 2013-14. The Eagles debuted in the Program of the Year standings in 2012-13, when they finished 11th.

Public Education Foundation Announce 2017 High School Graduates Scholarshipsrecipients of scholarships

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The Public Education Foundation is pleased to announce the following 2017 high school graduates as recipients of scholarships administered and awarded by the Foundation:

Bosse High School:

Public Education Foundation of Evansville Scholarship ($1,000): Niesha Eastwood

Central High School:

Public Education Foundation of Evansville Scholarship ($1,000): Haley Harper
Central/Stringtown Four Year Renewable Scholarship ($20,000): Tyler Frields-Reifsteck
Central/Stringtown Four Year Renewable Scholarship ($20,000): Andrew Caldemeyer
Cedar Hall (Pearl the Pig) Scholarship ($1,000) Jaressha Baker

Harrison High School:

Public Education Foundation of Evansville Scholarship ($1,000): Jessica Elrod
Robin Thompson Memorial Scholarship ($500): Faith Griffin
Guthrie & Alice May Vocational Education Scholarship ($500) AJ Eich

North High School:

Public Education Foundation of Evansville Scholarship/Kenan &
Debbie Schultheis Family Scholarship ($1,000): Elizabeth Brown
North High School Endowed Scholarship ($5,000) Lauren Hodeval
Kay Herron Jaggers Memorial Scholarship ($4,000): Reid McIntire

Reitz High School:

Public Education Foundation of Evansville Scholarship ($1,000): Heather Morrow
Mindly L. Meisler National Forensics Scholarship ($2,000): Brittany Smith
Gary West Memorial Scholarship ($2,000): Conner Deweese
David W. Horton Family Scholarship ($1,000): Andrew Hoffman
Dierlam Family/Belle Martin Scholarship ($1,000): Jocelyn Elgin
Chris Singleton Lineman Scholarship ($1,000): Bailey Sanford
Reitz Class of 1970 Memorial Scholarship ($1,000): Jocelyn Elgin
Tom Egan Memorial Golf Scholarship ($500) Jaley Schlosser
Robin Thompson Memorial Scholarship ($500): Bailey Sanford

New Tech Institute:

Guthrie & Alice May Vocational Education Scholarship ($500) Seth Cravens

Signature School:

Public Education Foundation of Evansville Scholarship ($1,000): David Wahl

TOTAL SCHOLARSHIPS AWARDED: $ 66,500.00

About PEF

The Public Education Foundation is an independent not-for-profit agency that provides direct funding to local public schools and teachers for innovative, student-centered programs. For more than 30 years, the PEF Board has provided thousands of students with professional-level, hands-on experience via direct support for its signature projects such as the House Building Project, Summer Musical, a children’s theatre production, and academic team competitions. Annually, PEF provides over $400,000 in program support, teacher grants and student scholarships.
The mission of the Public Education of Evansville, Inc. (PEF) is inspiring and cultivating innovative public education for all students. PEF board, supporters and staff believe that high quality public education is fundamental to the strength of our community; and that all students deserve the best possible public education in order to realize their full potential.
Follow PEF on Facebook (https://www.facebook.com/pages/Public-Education-Foundation-of-Evansville-Inc/), Twitter (PEFEVV), and at www.pefevansville.org

USI Softball Coaches Net Regional Honor

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University of Southern Indiana Softball Head Coach Sue Kunkle and Assistant Coaches MacKenzi Dorsam and Cate Simon have been collectively named the Midwest Region Coaching Staff of the Year by the National Fastpitch Coaches’ Association in an announcement Monday afternoon. This is the first such honor for a USI Softball coaching staff.

Led by Kunkle, the Screaming Eagles went 46-14 overall and 19-7 in Great Lakes Valley Conference play during the 2017 season. USI reached the 40-win plateau for the second time in program history before capturing its first-ever NCAA II Midwest Region crown.

Kunkle, in her 16th year at the helm of the USI Softball program, earned her second GLVC Coach of the Year award in 2017 after leading the Eagles to a share of the GLVC regular-season title and the No. 1 overall seed in the GLVC Tournament. She saw her career record at USI surge to 468-336-1 (.582), leaving her just 32 wins shy of becoming the first coach in USI history to reach the 500-win mark.

Under Kunkle, USI has qualified for the last three NCAA II Tournaments and four of the last five.

Dorsam concluded her second year with the Eagles’ coaching staff and first as the Eagles’ top assistant after serving as a graduate assistant in 2016. She was the GLVC Player of the Year in her final season with the Eagles’ in 2015.

Simon finished her first season as a graduate assistant on the Eagles’ coaching staff after stellar four-year playing career at GLVC-member Truman State University.

USI’s staff also consisted of volunteer pitching coach Brooke Harmening, who was an All-GLVC hurler for the Eagles from 2012-15.

 

HOT JOBS IN EVANSVILLE

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Medical Support Assistant
Veterans Affairs, Veterans Health Administration 2,673 reviews – Evansville, IN
$26,150 – $42,702 a year
A legible copy of your DD214(s) indicating character of service, disability certification, SF-15 (if claiming 10 pt….
CUSTOMER SERVICE REPRESENTATIVE
Dayton Freight Lines 129 reviews – Evansville, IN
Experience with handling a high volume of phone calls. Driver collect reports. Provide assistance to Drivers….
Hillcrest Intake Coordinator
Southwestern Healthcare 10 reviews – Evansville, IN
Applicants must pass the required criminal background checks, pass a drug screen, hold a valid driver’s license and qualify for the Company’s vehicle liability…
Branch Manager Trainee
Hertz 2,824 reviews – Evansville, IN
$35,000 a year
Valid driver’s license in good standing. The essential functions of this position include, but are not limited to, the following such as sitting, standing,…
Commercial Cleaning – FULL TIME (DAY SHIFT)
Clean Suite, LLC – Evansville, IN
Commercial cleaning position for professional services offices. Education * High School Diploma or Equivalent Skills * Attention to detail * Prompt, reliable
RURAL CARR ASSOC/SRV REG RTE
United States Postal Service 9,887 reviews – Henderson, KY
$17.40 an hour
Applicants must have a valid state driver’s license, a safe driving record, and at least two years of. KSAs include Postal Service driving policies, safe…
Resident Care Associate – Caregiver
Trilogy Health Services 151 reviews – Evansville, IN
Founded in December 1997, Trilogy Health Services, LLC is a customer service focused provider of senior living and long-term healthcare services including…
Part-Time JR Bridal Consultant
Ella Park Bridal – Newburgh, IN
Perform sales transactions quickly and accurately in our POS system. Maintain company standards of neat, clean and organized sales floor, fitting rooms and…
DOCK WORKER
Dayton Freight Lines 129 reviews – Evansville, IN
Complete pre and post trip inspections on all dock equipment. Be available for irregular work schedules, alternating work shifts and/or assignments….
Stormwater Maintenance Crew Leader and Laborer
Kleenco Maintenance and Construction, Inc. – Evansville, IN
Must pass drug screen and have a valid driver’s license. Landscaping knowledge such as plant identification and spraying license is preferred….
Commercial Cleaning – PART TIME (2ND SHIFT)
Clean Suite, LLC – Evansville, IN
Commercial cleaning position for professional services offices. Education * High School Diploma or Equivalent Skills * Attention to detail * Prompt, reliable
OPERATIONS SUPERVISOR
Dayton Freight Lines 129 reviews – Evansville, IN
Assist with training, development and evaluation of production and/or clerical personnel performance and recommends or initiates documentation….
Sephora Product Consultant – Eastland Mall
JCPenney 12,358 reviews – Evansville, IN
You listen, help, and you make them want to come back. Inspire strong performance in yourself and others….
Supervisor
American Dialing – Evansville, IN
Sitting face to face with agents to coach and develop skill sets. Monitoring and listening to agent calls. As a supervisor you will be on the floor coaching and…
SERVICE CENTER MANAGER
Dayton Freight Lines 129 reviews – Evansville, IN
Inspect and measure Service Center performance to identify opportunities or problem areas and develop solutions….
Sales Associate
CHICOS 453 reviews – Evansville, IN
Performs various sales and register transactions including ringing purchases, processing of cash or credit payments and counting money….
Server- Bob Evans Restaurants
Bob Evans Inc. 1,799 reviews – Evansville, IN
Communicates and interacts with guests, handles crowds, and put guests at ease. Handles guest complaints with tact and professionalism, turning dissatisfied…
Kitchen Preparation- Bob Evans Restaurants
Bob Evans Inc. 1,799 reviews – Evansville, IN
Bob Evans takes pride in hiring only the BEST talent in order to serve our guests. Use hands to finger, handle, or feel objects, tools, or controls….
Intern – Bachelor Level Social Worker – Connxxions
Meridian Health Services 46 reviews – Saint Joseph, IN
Intern, internship, bachelor level clinical social worker. Meridian Health Services is currently seeking an INTERN Bachelor level Clinical Social Worker for the…
Support Associate
WHBM – Evansville, IN
Performs various sales and register transactions including ringing purchases, processing of cash or credit payments and counting money….
Assistant Manager-Retail Jewelry
Helzberg Diamonds 164 reviews – Evansville, IN
Develop selling skills in team members to achieve store goals. Ability to provide outstanding customer service to each and every Helzberg Diamonds’ guest….
Assistant General Manager
Taco Bell | Bell American Group 11,212 reviews – Evansville, IN
Franchisees are independent business owners who set their own wage and benefit programs that can vary among franchisees….
Food Service Associate 3 (Food and Nutrition Services) 40 hours/week Day/Evening Shifts
Methodist Hospital 271 reviews – Henderson, KY
Assembles and checks trays while in the EX position, for employees, visitors, and catering following approved recipes and diet restrictions….
Med Aide (KMA) Henderson KY
Terradin – Henderson, KY
The Medication Aide Ensures proper dosage and distribution of medication in accordance with State regulations, takes vital signs, responds to emergencies,…
Commercial Roofing Foreman / Inspector
North American Roofing 19 reviews – Evansville, IN
A solid driving record is required. Inspect work performed and ensure manufacturers’ installation guidelines have been followed….
Sales Associate
Dempewolf Ford – Henderson, KY
Qualified applicants should have a professional appearance and a valid driver’s license with an acceptable driving record. Valid Driver’s License….
Fine Dining Server/Waitstaff
Red Geranium Restaurant – New Harmony, IN
Must have a State of Indiana Alcohol and ServSafe License or be able to obtain within 30 days of hire date. No phone calls….

Anderson Lawyer Pleads Guilty In Estate Misappropriation Case

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Anderson Lawyer Pleads Guilty In Estate Misappropriation Case

IL for wwww.theindianalawyer.com

A suspended Indiana attorney has pleaded guilty in connection with the alleged misappropriation of funds from six estates totaling more than $700,000.

Stephen Schuyler was awaiting trial in Madison County Circuit Court in Anderson. The Herald Bulletin reported he entered the pleas Thursday to 15 felony counts, including theft. Sentencing is scheduled for June 22.

Authorities say a check he wrote to East Lynn Christian Church in 2015 for more than $78,000 bounced. The church was named as an estate’s beneficiary. Later that year, Schuyler was removed from more than 130 cases in which he had a fiduciary interest in estates and guardianships.

The Indiana Supreme Court had indefinitely suspended Schuyler’s law license because he didn’t cooperate in the investigation of complaints filed against him.

CAN OF WORMS

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Evansville Business, Enjole‘ Interiors, Honored with 2017 EDGE Award

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Retail store and design firm, Enjole‘ Interiors, was honored in May with an EDGE Award. The recognition from EDGE, an acronym for Economic Development and Growth Through Entrepreneurship, is bestowed annually to emerging and established small businesses in recognition for their contributions to Indiana’s economic growth. Each EDGE recipient received assistance from the Indiana Small Business Development Center (ISBDC), which supports 10 regional offices across the state, providing entrepreneurs with expert guidance and resources for starting and growing businesses. Indiana Lt. Governor Suzanne Crouch, and Linda McMahon, administrator of the U.S. Small Business Administration (SBA), presented the award to Sharon Seitz Lemond, Owner and President of Enjole‘ Interiors. Upon receiving the distinction, Lemond appreciatively stated, “So honored to be presented the EDGE Award by the ISBDC for Emerging Business of 2017 in the Southwest region of Indiana. Without the ISBDC in conjunction with the Small Business Administration working with me one-on-one to develop my business plan, Enjole‘ Interiors would still be a dream. Thank you, Pete Sabella, for guiding, educating, and a little handholding, to help my dream come true!” Pete Sabella volunteers as a business advisor for the Southwest ISBDC.

 

After extensively renovating a landmark building in the heart of Downtown Evansville, Enjole‘ Interiors opened its doors in November 2016. In addition to a full-service design studio, Enjole‘ Interiors offers furniture, art, lighting, rugs, bedding, and window treatments.

 

St. Vincent Hospital for Women & Children Birth Records

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Audrey and David Key, Evansville, son, Hudson Michael, May 29

Alyssa and Ted Karges, Evansville, son, Tucker Joseph, May 30

Ashley and Michael Niehaus, Chandler, Ind., daughter, Immaculee Claire, and son, Maximilian Kolbe, May 30

Kaitlyn and Dakota Dillon, Evansville, son, Jayce Michael Ray, May 30

Kara Braun and Don Flemmings, Ridgway, Ill., daughter, June Marie, May 30

Laura and Ryan Maurer, Evansville, son, Jasper Lucas, May 30

Pitara Kessler and Kenneth Evans, Evansville, son, Titus Alan Glenn, May 30

Sarah and Jason McIntosh, Evansville, daughter, Leah Marie, May 30

Shaylee Adams and Charles Powell, Mount Carmel, Ill., daughter, Amara Leighanne, May 30

Jennifer and Zachary Mendenhall, Evansville, daughter, Lila Marie, May 31

Kenna and Heath Harrison, Oakland City, Ind., son, Ford Ryan, May 31

Lauren and Alex Arnold, Dale, Ind., son, Landon Albert, May 31

Melinda and Salvador Lopez, Evansville, daughter, Anna Rene, May 31

Samantha Harms and Calum Main Rayborn, Grayville, Ill., son, Tobial James, May 31

Shayna  Meece, Oakland City, Ind., daughters, Makenna Elaine, and Makiah Shaye, May 31

Brandy and Aaron Will, Evansville, son, Jaxon Taylor, June 1

Jessie and Erik Gross, Evansville, daughter, Isla Jean, June 1

Natisha Branum and David Nall, Winslow, Ind., daughter, Teylee Grace, June 1

Courtney Tate and Andrew Dauby, Cannelton, Ind., son, Lincoln Scott, June 2

Kalah and Austin Grimes, Carmi, Ill., daughter, Gwendolyn Eloise, June 3

Nora and Kenneth Walsh, Evansville, daughter, Aisling Mary, June 4