Legal Opinion

State Ex Rel. Indiana State Bar Ass'n. v. Miller

Indiana Supreme Court

Decided June 26, 2002No. 94S00-0001-MI-40PublishedCited by 2 opinions

1Opinion of the Court

BOEHM, Justice.

This case is an original action brought by the Indiana State Bar Association ("ISBA"), pursuant to Admission and Discipline Rule 24.1 ISBA contends that in 1996 M. Drew Miller, who is not an attorney, engaged in the unauthorized practice of law when he represented a taxpayer in a property tax appeal before the State Board of Tax Commissioners. Since that time, the Board has promulgated rules that clearly distinguish the roles of a "tax representative" and an attorney. A "tax representative" is limited in the services he or she may perform before the Board, and those services do…

2Cases cited3 opinions

  1. Hoogenboom-Nofziger v. State Board of Tax CommissionersIndiana Tax Court · 1999
  2. State Ex Rel. Pearson v. GouldIndiana Supreme Court · 1982
  3. State Ex Rel. Indiana State Bar Ass'n v. State Board of Tax CommissionersIndiana Supreme Court · 1999

3Cited by2 opinions

  1. State Ex Rel. Indiana State Bar Ass'n v. DiazIndiana Supreme Court · 2005
  2. State Ex Rel. Indiana State Bar Ass'n. v. MillerIndiana Supreme Court · 2002

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