Tax Court: Company Creates New Tool, Entitled To Exemption
Jennifer Nelson for www.theindianalawyer.comÂ
The Indiana Tax Court has ruled in favor of a Hammond company in its attempt to exempt certain equipment from the state’s sales and use taxes.
Hoosier Roll Shop Services LLC challenged the denial of the Indiana Department of State Revenue’s final determination denying it an exemption for equipment used and materials consumed in grinding and calibrating its mill customers’ work rolls during the 2007 and 2008 tax years. These work rolls create the proper thickness, flatness, surface texture and luster of the sheet product as it passes through them. The surfaces of the rolls must be ground and calibrated to certain specifications.
The parties’ motions for summary judgment present just one issue for the Tax Court to decide: whether Hoosier Roll produces a new good, thereby entitling it to the exemptions previously mentioned, when it grinds and calibrates work rolls. Hoosier Roll claimed that it does: it takes a work roll, a tool ground and calibrated for a certain use, and, through its grinding and calibration process, creates an entirely new tool for a different use (i.e., a remanufactured work roll). The department argued, however, that Hoosier Roll does not produce a new good, but instead provides a repair service that is designed merely to perpetuate the usable life of the work roll.
Senior Judge Thomas Fisher relied on the four questions outlined in Rotation Products Corporation v. Department of State Revenue, 690 N.E.2d 795 (Ind. Tax Ct. 1998), to determine whether a “remanufacturing†or “repairing†process produces a new product. Those questions are: What is the substantiality and complexity of the work done on the existing article and what are the physical changes to the existing article, including the addition of new parts?; How does the article’s value before and after the work compare?; How favorably does the performance of the “remanufactured†article compare with the performance of newly manufactured articles of its kind?; and Was the work performed contemplated as a normal part of the life cycle of the existing article?
Fisher determined that the answer to each of those four questions favors Hoosier Roll. It produces other tangible personal property when it grinds and calibrates its customers’ work rolls. As such, Fisher granted the company’s motion for summary judgment and denied summary judgment in favor of the Department of State Revenue in Hoosier Roll Shop Services, LLC v. Indiana Department of State Revenue, 49T10-1104-TA-29.
Indiana State Police Will Conduct Sobriety Checkpoint This Upcoming Weekend
SPONSORED BY DEFENSE ATTORNEY IVAN ARNAEZ.
DON’T GO TO COURT ALONE. CALL IVAN ARNAEZ @ 812-424-6671.
Indiana State Police will be conducting a sobriety checkpoint somewhere in Posey County this upcoming weekend. The exact location, date and time will not be released. Motorists that are not impaired can expect only short delays of 2-3 minutes while passing through the checkpoint.
Troopers encourage all motorists to call 911 or the closest Indiana State Police Post when they observe another motorist that may be impaired. Be prepared to give a description of the vehicle, location and direction of travel.
The Indiana State Police are committed to traffic safety and will continue to conduct saturation patrols and sobriety checkpoints to apprehend impaired drivers and to deter others from drinking and driving.
Mad Max Ride for the Kids @ Riley
Date: 5/17/2014
Time: 9:00 am
Location: Deaconess Gateway / Burdette
Description: The Mad Max Ride for the Kids at Riley is in the 7th year of fundraising to raise money to support both Riley Hospital in Indianapolis and Deaconess Riley. As of June 2013, we have raised more than $130,000.
Fundraising events take place throughout the year, including out main event “Ride for the Kids @ Riley” which will take place May 17th, 2014. The event begins with a ride from Deaconess Gateway to Burdette Park where a live auction includng birdhouses painted by our Riley patients will take place. Call 812-457-6720 for more information or visit the Ride For the Kids website.
Indiana Tech begins ABA accreditation proccess
Marilyn Odendahl for www.theindianalawyer.com
After opening its doors and accepting its first class of students in August, Indiana Tech Law School has begun the process of applying for accreditation, a critical step that could determine whether the institution will be able to continue to attract and accept students.
Securing accreditation is a long and arduous process that spans several years and requires schools to prove that they meet the minimum standards as set by the American Bar Association Council of the Section of Legal Education and Admission to the Bar for providing a sound course of study that will prepare graduates to practice law.
Alexander Alexander
Indiana Tech Law School sent a letter in March notifying the ABA of its intent to seek accreditation and will submit a self-study in August which will explain what the school is about, where it wants to go and what challenges it faces. If the school does well it could have provisional approval by the end of the spring 2015 semester. Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
Peter Alexander, dean of the Indiana Tech Law School, applauds the ABA accreditation standards and believes the process should be robust.
“I’m glad for the rigor,†Alexander said. “It causes you to be your very best.â€
The ABA council has been criticized for approving new law schools at a time when the legal profession is contracting and students are graduating with debt that many will struggle to repay. In addition, the accreditation standards have been accused of stifling innovation and hindering schools from experimenting.
Without a stringent accreditation system, said retired Indiana Chief Justice Randall T. Shepard, academic standards at law schools would plummet. Indiana could even see the clock turned back to a time when all kinds of proprietary schools offered legal education.
Randall Shepard Shepard
Yet, he does see reason for giving schools a little maneuvering room to implement different models of education.
Shepard has served as chair of the ABA’s Section of Legal Education and Admissions to the Bar and was a member of ABA’s Accreditation Policy Task Force.
Most recently, he chaired the ABA’s Task Force on the Future of Legal Education which took a sweeping view of how law schools prepare students to be attorneys. One of the aspects the task force reviewed was the accreditation standards.
The task force found a need to ease the uniformity among law schools. In particular, it suggested the ABA Section of Legal Education modify or eliminate standards that constrain law schools from innovating.
As an example, Shepard pointed to the requirement that full-time faculty teach the bulk of the credit hours. Revamping that standard to allow adjunct faculty to teach more classes would be worth trying, he said.
Meeting the standards
Over the last 10 years, the ABA Council has approved 11 new law schools and granted provisional approval to two.
One denial of a provisional accreditation made headlines when the institution, Lincoln Memorial University’s Duncan School of Law in Tennessee, filed a lawsuit against the ABA. The school has since dropped the legal action and reapplied for approval.
Having ABA accreditation is vital since many states, including Indiana, only allow graduates of approved law schools to sit for the bar exam. However, law school deans note an equally important factor is the prestige that comes with accreditation.
“I think being ABA accredited gives the public confidence the education they’re going to receive is high quality and subject to peer review,†Alexander said. “This is a good thing.â€
University of California, Irvine School of Law is undertaking the process of getting accredited even though graduates of unaccredited law schools can take that state’s bar exam. The school opened in 2009 with a class of 60 and was granted provisional approval in 2011.
chemerinsky-ewrin.jpg Chemerinsky
The ABA endorsement is necessary, said Dean Erwin Chemerinsky, to give the school prestige and help position it as a Top 20 institution. Still, going after accreditation did pose a risk. If UC Irvine School of Law had been denied provisional approval, its graduates would have been prohibited from sitting for the bar, he said. Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
In 2008, the ABA Council launched a comprehensive review of its “Standards for the Approval of Law Schools.†The purpose, according to a memo from the chair of the council, was to step back and look at the standards as a whole to see if they were appropriate and able to ensure a sound educational program that would prepare law school graduates for the legal profession.
The ABA Council released its proposed changes in mid-March. Many of the recommendations tweaked technical issues, but other suggestions were significant. The council could not reach a consensus on adjusting the tenure requirement but did give a push to hands-on learning by calling for an increase from one credit hour to six credit hours and allowing students to receive academic credit for paid externships.
“If we don’t have the standards right, then shame on us because we got the right people at the table,†said Barry Currier, managing director of accreditation and legal education with the ABA. “There is a need for fair and appropriate standards to protect the interests and needs of the students and the public.â€
Innovating without fear
Kyle McEntee, executive director of Law School Transparency, questioned whether the accreditation standards are hampering law schools from implementing reforms that would ultimately lower the cost to students.
He confessed he did not know the answer but maintained that the ABA standards are preventing law schools from being innovative. The ABA “legislating a single model of education†may make new law schools like Indiana Tech hesitant to be too different out of fear they won’t be accredited, McEntee said.
At UC Irvine School of Law, Chemerinsky said the standards have not been limiting. The school has “created a very innovative†curriculum for first-year students along with implementing other cutting-edge programs for the second- and third-year students.
“The innovations that they prevent – a small faculty and a large number of adjuncts, education primarily through distance learning and a two-year JD – are undesirable in terms of training lawyers,†Chemerinsky told Indiana Lawyer. “I cannot identify a single innovation that we have considered where the ABA rules were a problem in any way.â€
Alexander hinted at a need for rethinking the standards to meet the changing uses of law degrees. He pointed to statistics which estimate that 10 percent of law school students say they have no intention of practicing law.
The ABA standards are geared to teaching students to serve clients in the traditional manner. Alexander proposed that as people look at a law degree as a gateway to other things, the ABA should relax some of its requirements.
Curbing costs
While presenting his task force’s findings in North Carolina, Shepard was asked about a common criticism of the accreditation process – why is the ABA approving new law schools when the economy is bad for lawyers?
Shepard answered with three words: “Sherman Antitrust Act.†The ABA would violate the act if it decided not to approve a school because it believed there was already too much competition.
Currier concurred, saying the ABA Council does not police and ration openings of new law schools. Instead, the council sees if the school meets the standards that will constitute a sound legal education.
McEntee holds a different view.
“I think we need more law schools,†he said. “It would increase competition on price and force schools to serve their local communities instead of trying to compete nationally.â€â€¢
The accreditation process
The American Bar Association Council of the Section of Legal Education and Admission to the Bar sets the minimum education standards for U.S. law schools, reviews the schools’ programs for compliance and approves or denies accreditation.
To gain provisional approval, new law schools must put together an exhaustive self-study and complete a site evaluation questionnaire.
Next, a site evaluation team will visit the institution for three days to observe classes and interview faculty, students and university officials. It will submit its findings to the ABA’s accreditation committee.
The committee will then hold a hearing at which representatives of the new law school will appear. The school must show it is in substantial compliance with each of the standards and must present a plan for becoming fully compliant within three years after receiving provisional approval.
If the accreditation committee finds the school meets the requirements, it will recommend provisional approval. If the accreditation committee determines the school is deficient in meeting the standards, it will recommend against provisional approval. The school then has the option of addressing the problems and reapplying.
With provisional accreditation, the school is entitled to all the rights of fully approved schools and its graduates are entitled to the same recognition that is given to graduates of fully approved schools.
A school with provisional approval has three to five years to gain full approval. During this period, the site evaluation team will continue to visit the campus to monitor the school.
The ABA Council makes the decision for granting full approval based on the findings and conclusions of the accreditation committee. Once the council gives full approval, the decision is final and effective immediately.•
IS IT TRUE May 16, 2014 “We Don’t Have a Transcript & No One Even Bothered to Ask”
Breaking Story: Police Investigating Possible Missing Funds At City Parking Garage
The City County Observer has just learned from extremely credible sources alleging that money is missing from the City Of Evansville, Sycamore Street parking garage account? Â This city owned parking garage is under the control of the Vanderburgh County Building Commission headed by Director Dave Rector and during Ford Center events ESG SECURITY are responsible for the non-police security functions inside the garage. The Evansville Police Department are presently conducting an in-depth investigation on this alleged theft of public funds.
This is a developing story and we shall keep you posted when additional information comes available.
Mayor Lashes Out At Councilman Al Lindsey’s Remarks To Media
May 14, 2014

Mayor Winnecke Statement re:
City Councilman Al Lindsey’s Comments Related to Vacation Pay Issues
“It is unfortunate that Al Lindsey is once again targeting the leadership of the Evansville Fire Department. Not only was Councilman Lindsey successful in reducing his boss’s salary in the budget this year, but now is trying to use an issue that was corrected in February to embarrass the Fire Chief. These personal and political attacks are unproductive and have no place in our city government or fire department.â€
– Lloyd Winnecke, Mayor
VANDERBURGH COUNTY FELONY CHARGES
DON’T GO TO COURT ALONE. CALL IVAN ARNAEZ @ 812-424-6671.

Anesia Cabell               Possession of a Schedule II Controlled Substance-Class D Felony
Operating a Vehicle with an ACE of .08 or More-Class C Misdemeanor
Ashley Chappell             Unlawful Purchasing of a Handgun-Class C Felony
Neglect of Dependent-Class D Felonies (Two Counts)
Julie Current                  Possession of Methamphetamine-Class D Felony
Jon Duquet                  Possession of Methamphetamine-Class D Felony
Shauntel Jordon           Dealing in a Schedule II Controlled Substance-Class B Felony
Felon Carrying a Handgun-Class C Felony
Dealing in Marijuana-Class D Felony
Dealing in a Synthetic Drug or Synthetic Drug Lookalike-Class D Felony
Neglect of Dependent-Class D Felonies (Two Counts)
Mathew Knight           Resisting Law Enforcement-Class D Felony
Resisting Law Enforcement-Class A Misdemeanor
Roy McKinney                 Possession of Methamphetamine-Class D Felony
Possession of Marijuana-Class A Misdemeanor Enhanced to D Felony
Possession of Paraphernalia-Class A Misdemeanor
Lynn Morris                     Dealing in Methamphetamine-Class A Felonies (Two Counts)
Possession of Methamphetamine-Class D Felony
Possession of a Schedule III Controlled Substance-Class D Felony
Maintaining a Common Nuisance-Class D Felony
Tyrone Murphy           Possession of Cocaine-Class D Felony
Possession of Marijuana-Class A Misdemeanor
Charles Thomas             Possession of a Schedule II Controlled Substance-Class D Felony
Domestic Battery-Class A Misdemeanor Enhanced to D Felony
Operating a Vehicle While Intoxicated-Class C Misdemeanor
(Enhanced to D Felony Due to Prior Convictions)
Battery Resulting in Bodily Injury-Class A Misdemeanor
Leah Viars                    Maintaining a Common Nuisance-Class D Felony
Phillip Forks                   Dealing in a Schedule I Controlled Substance-Class A Felony
Possession of Marijuana-Class A Misdemeanor
Douglas Gray                 Burglary-Class C Felony
(Habitual Offender Enhancement)
Kimberly Hall                 Operating a Vehicle as an Habitual Traffic Violator-Class D Felony
Michael Hall               Failure of a Violent Sex Offender to Possess Identification-Class D Felony
Nicholas Jones              Dealing in a Schedule II Controlled Substance-Class B Felony
Possession of a Schedule III Controlled Substance-Class D Felony
Brian Kennedy          Child Molesting-Class A Felony
Child Molesting-Class C Felony
Kenneth McHargue     Operating a Motor Vehicle After Forfeiture of License for Life-Class C Felony
Gary McMahon               Intimidation-Class C Felony
William Penn                 Operating a Vehicle as a Habitual Traffic Violator-Class D Felony
Christopher Sauter        Criminal Mischief-Class D Felony
For further information on the cases listed above, or any pending case, please contact Kyle Phernetton at 812.435.5688 or via e-mail at KPhernetton@vanderburghgov.org
Under Indiana law, all criminal defendants are considered to be innocent until proven guilty by a court of law
Turner and Vilneff Named to MVC Scholar-Athlete Team
 A pair of University of Evansville men’s golfers earned a spot on the Missouri Valley Conference Scholar-Athlete First Team as the 2014 squad was announced by the league on Monday morning.
Senior Quinn Vilneff and sophomore Alex Turner were named to the team. It marked the second-consecutive berth on the squad while Turner was honored for the first time.
Vilneff completed his Evansville career with the third-best stroke average in program history (75.04) and was second on the team and fourth in the MVC with a 73.35 average in 2013-14. He notched three top five outings while shooting his low of a 67 in the final round if the Cleveland State Intercollegiate on his way to a 5th place outing.
He carded rounds of 72 and 71 on his way to a tie for 5th at the Butler Fall Invitational and led the Purple Aces to a win at the Benbow Invitational in March with a 2-over 144 as he finished in fourth place. His effort of a 146 (T10) helped the Aces win their second tournament at the Bradley Invitational. The 2013 winner of the Elite 18 Award finished his career at UE with a 3.91 GPA in Sports Management.
Public Health major Alex Turner picked up his first Scholar-Athlete honor. Turner finished his sophomore season with a 3.616 GPA and also got the job done on the course, finishing the season with the second-lowest average in the MVC at 72.62.
Turner finished in a tie for 10th at the MVC Championship en route to a berth on the All-Conference Team. He shot four rounds in the 60’s this season including a season-low 68 at the Hummingbird Intercollegiate. In his second season at UE, Turner alsoposted three top 3 finishes and tied for second out of 93 at the Dayton Flyer Invitational with a 1-under 139. He took third at the Benbow Invitational finishing with a 143 while tying for third at the Hummingbird Intercollegiate.
This season marks the third time that the Aces placed multiple golfers on the Scholar-Athlete Team. Evansville also did so in 2006 and 2007. Seven players were on the 2014 squad as UE as the only school to place two on it.
2014 Missouri Valley Conference Men’s Golf Scholar-Athlete Team
FIRST TEAM, School Yr. GPA Major Hometown
Nick Dennis, Loyola Jr. 3.59 Finance Waterford, Mich.
Parker Freiburg, Illinois State Sr. 3.63 Accounting Quincy, Ill.
Alec Heinen, Wichita State So. 3.80 Accounting Edmond, Okla.
Ryan Horner, UNI Sr. 3.59 Accounting Waukee, Iowa
Danny Masrin, Bradley Jr. 3.41 Business Mgmt. / Admin. Palatine, Ill.
Alex Turner, Evansville So. 3.62 Public Health Evansville, Ind.
Quinn Vilneff, Evansville Sr. 3.91 Sport Management Amherstburg, Ohio
Honorable Mention Yr. GPA Major Hometown
Alex Cusumano, Loyola Sr. 3.35 Finance St. Louis, Mo.
Tyler Gentilella, Illinois State So. 3.37 Finance Parkland, Fla.
Mark Karlsen, Missouri State Jr. 4.00 Business Alleroed, Denmark
Devin Leland, Drake Jr. 3.86 Cell/Molecular Biology/Biochemistry Huxley, Iowa