Parr Richey Frandsen Patterson Kruse attorney Kent Frandsen recently advanced to the second round of the 2011 USGA Senior Amateur golf championship. Prior to commencing his second round play, Michael Trostel/USGA, featured a great article on Mr. Frandsen and his various golf achievements throughout the years. Please click here to…
Review of the IRS 20-Factor Test The 20 factors identified by the IRS and reported in the publication Joint Committee on Taxation, Present Law and Background Relating to Worker Classification for Federal Tax Purposes (JCX-26-07), May 7, 2007 are as follows: 1. Instructions: If the person for whom the services…
Deficits are high, and taxes need to be higher to pay the high costs of government. But raising taxes is politically difficult. So, where can the IRS look to increase revenues? The “tax gap”. The Tax Gap Misclassification Solution On February 4, 2009, “TIGTA” (Treasury Inspector General for Tax Administration)…
Effective July 1, 2011, Indiana’s much disputed Senate Bill 590 became law. This bill has been hotly contested since its inception for its harsh response to illegal immigrants in Indiana and those who employ them. Certain provisions are still being litigated in court. Although the bill has been watered down…
Indiana utility lawyers took note on June 9, 2011, when the Indiana Court of Appeals issued a decision in United States Steel Corporation versus Northern Indiana Public Service Company (NIPSCO) addressing the issue of when a company becomes a public utility.1 The dispute arose after ArcelorMittal acquired property within U.S.…
Avon attempted to argue that Indiana Code §36-1-2-23 permits it to regulate the water in the Park because groundwater is a watercourse or body of water within the meaning of the statute. Indiana Code §36-9-1-10 states that a watercourse “includes, lakes, rivers, streams, and any other body of water.” Further,…
On November 12, 2010, the Indiana Court of Appeals issued an opinion in a case affecting Indiana municipal law and Indiana utility law, Town of Avon v. W. Cent. Conservancy Dis., addressing whether an ordinance authorizing a town to regulate the sale or lease of natural resources was valid. The…
In Time Warner, a television cable company assessed late fees against its customers when their payments were not received by the due date. Time Warner’s customers filed lawsuits in order to recover the late fees paid in excess of the company’s actual damages caused by the late payments. 802 N.E.2d…
Hallmark of Jeffersonville, L.P. is a developer of multi-family apartment buildings. In 2006, Hallmark planned to develop three multi-family apartment buildings in the City of Jeffersonville (the “City”). Two of the three buildings were to include twenty-four units and the other one was to include thirty-two units. Hallmark inquired with…
In November 2010, the Court of Appeals of Indiana rejected a claim that a developer voluntarily overpaid a sewer tap-in fee that was incorrectly calculated by the City of Jeffersonville. In City of Jeffersonville v. Hallmark at Jeffersonville, the Court held that the voluntary payment doctrine did not preclude the…