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Monday, September 23, 2013

Ind. Decisions - Court of Appeals issues 2 today (and 3 NFP)

For publication opinions today (2):

In C. Subah Packer v. The Indiana Department of Workforce Development, a 10-page opinion, Judge Najam writes:

C. Subah Packer appeals the decision of the liability administrative law judge (“LALJ”), following a hearing, determining that Packer owes unemployment insurance for 2008, 2009, 2010, and 2011, plus interest and penalties. Packer raises a single issue for review, namely, whether her employees at Boone Ridge Stables performed non-agricultural work and, therefore, whether she owes unemployment insurance tax contributions for the years audited. * * *

Packer contends that she is not liable for unemployment compensation tax “as a matter of law” because the nature of her employees’ labor was strictly agricultural. In essence, Packer challenges the determinations that some of the horses at the stable are not agricultural commodities, that any part of her employees’ work is non-agricultural, and, therefore, that all of their wages are subject to taxation under the Act. We consider each point in turn. * * *

It is an employer’s responsibility to maintain adequate employment records. But Packer “did not maintain records to establish the amount of wages paid to individuals for services performed in non-agricultural labor.” Thus, the LALJ could not make an evidence-based determination of which employees and how many hours were attributable to agricultural and non-agricultural labor, and the Department could not calculate the amount of unemployment compensation taxes owed solely for non-agricultural labor. Under that circumstance, the LALJ determined that Packer owed unemployment compensation taxes on the entire amount paid to her employees for the years in question. To conclude otherwise would have allowed Packer to escape liability for taxes owed for non-agricultural labor. We cannot say that the LALJ’s factual determination is arbitrary, unreasonable, against the evidence, or contrary to law. As such, we affirm the LALJ’s determination that Packer is liable for unemployment insurance taxes for the audited years.

In Antrooine A. Manning, Jr. v. State of Indiana, an 11-page opinion, Sr. Judge Darden writes:
Antrooine Manning, Jr., appeals the denial of his petition for post-conviction relief. We affirm.

Manning raises several issues, which we consolidate and restate as whether the post-conviction court erred by denying relief. * * *

Manning’s post-conviction claims do not provide any basis for relief, much less present an extraordinary circumstance such as where this Court’s decision in his direct appeal was clearly erroneous and would work a manifest injustice. The post-conviction court therefore properly found his claims barred by res judicata.

NFP civil opinions today (0):

NFP criminal opinions today (3):

Terry Rexing v. State of Indiana (NFP)

Jimmie Jones v. State of Indiana (NFP)

Jerry Downs v. State of Indiana (NFP)

Posted by Marcia Oddi on September 23, 2013 11:47 AM
Posted to Ind. App.Ct. Decisions