Keller v. State
| Decision Date | 05 February 1990 |
| Docket Number | No. 49S00-8906-TA-450,49S00-8906-TA-450 |
| Citation | 549 N.E.2d 372 |
| Parties | Teresa I. KELLER, Appellant (Petitioner Below), v. STATE of Indiana, Appellee (Respondent). |
| Court | Indiana Supreme Court |
Ferd Samper, Samper, Hawkins, Atz & Cook, Indianapolis, for appellant.
Linley E. Pearson, Atty. Gen., Lynn A. Francis, Deputy Atty. Gen., Indianapolis, for appellee.
The State of Indiana seeks dismissal of this appeal on the grounds that appellant's counsel has not provided sufficient citation to authority to permit proper review of the legal claims appellant presents. We agree and dismiss in accordance with Ind.Appellate Rule 8.3(A)(7).
Appellant Teresa I. Keller owned and operated "Barbie's Rubdown" in Danville. Customers of "Barbie's" received services in private rooms from female employees, who then collected a fee for their services. The amount of the fee depended partially upon the presence or absence of the employee's clothing. Keller received $25 of that fee for room rental.
In April 1984, an Anderson police officer, assisting the State Police in a criminal investigation, went to "Barbie's" posing as a patron. After the police officer received a great deal more than a mere rubdown, the attending employee was arrested for prostitution. Keller was also arrested for promoting prostitution.
The prostitution charges against Keller were eventually dropped, but the State Police furnished their information to the Indiana Department of State Revenue. The State then charged Keller with failing to file state income tax returns for the years 1982, 1983 and 1984. In the last assessment given to Keller, the State asserted that she owed $17,163.51.
On April 21, 1988, Keller filed an original tax appeal and a petition to enjoin the collection of tax in the Indiana Tax Court. The Attorney General argued that Keller was not before the court with clean hands and thus could not invoke the equitable jurisdiction of the Tax Court. The Tax Court entered the injunction and ordered Keller to post bond or security for the amount of tax, interest and penalties allegedly owed the Indiana Department of State Revenue. Keller v. Indiana Department of Revenue (1988), Ind.Tax, 530 N.E.2d 787. Keller failed to provide any security by the Tax Court's deadline of December 19, 1988, and the Tax Court dismissed Keller's appeal and the injunction against collection of taxes.
In the proceeding before the Tax Court, Keller testified and submitted an affidavit. She asserted that she is no longer involved in "Barbie's" and that she is a pauper, owning only a fur coat and a 1982 automobile. Hence, she argues she is financially unable to post security for the injunction. The State does not directly contest Keller's claim that she is a pauper; it does point out that Keller and her husband recently bought a $60,000 house.
The State also asserts that the argument in Keller's brief fails to comply with Rule 8.3(A)(7) of the Indiana Rules of Appellate Procedure, 1 which provides:
The argument shall contain the contentions of the appellant with respect to the issues presented, the reasons in support of the contentions along with citations to the authorities, statutes, and parts of the record relied upon, and a clear showing of how the issues and contentions in support thereof relate to the particular facts of the case under review.
Appellant's brief contains a section entitled "Argument," consisting of 18 sentences. About half of these recite procedural history or the statutes governing Tax Court injunctions. The heart of the argument is five sentences, covering two subjects.
First, appellant states: Appellant does not cite any authority for this assertion.
The Tax Court's order was plainly a preliminary injunction: "Accordingly, the petition to enjoin collection of the tax pending the consideration of the original tax appeal is hereby granted." Keller, 530 N.E.2d at 791 (emphasis added). The rule to which appellant refers states: "No restraining order or preliminary...
To continue reading
Request your trial
-
Sword v. Sweet
...must come with clean hands." Keller v. Ind. Dept. of State Revenue, 530 N.E.2d 787, 788 (Ind. Tax Ct.1988), appeal dismissed, 549 N.E.2d 372 (Ind.1990) (citing Precision Instrument Mfg. Co. v. Auto. Maint. Mach. Co., 324 U.S. 806, 65 S.Ct. 993, 89 L.Ed. 1381 (1945); Roberts v. Vonnegut, 58 ......
-
Indiana Limestone Co. v. Staggs
...Staggs has waived this issue because he has failed to provide a cogent argument with adequate citation of authority. See Keller v. State, 549 N.E.2d 372, 373 (Ind.1990). Therefore, we hold that Indiana Limestone is entitled to summary judgment as a matter of law with regard to Staggs's nuis......
-
Stewart v. Jackson
... ... Leigh Jackson operates a home day care for remuneration and maintains a state license to care for ten children in her home. At times, she has cared for ten children with the assistance of a friend. The Stewarts, on the other ... Page 190 ... relief. See Keller v. Indiana Dept. of State Revenue (1988), Ind.Tax, 530 N.E.2d 787, 790, appeal dismissed, Ind., 549 N.E.2d 372. Because the Stewarts no longer ... ...
-
Mitchell v. Stevenson
...Etta has waived this issue because she has failed to provide a cogent argument with adequate citation to authority. See Keller v. State, 549 N.E.2d 372, 373 (Ind.1990).4 Lee Etta contends that she was held in contempt because she disinterred the deceased's remains. Specifically, Lee Etta ar......