Appellate precedent holds, without exception, that an appraiser’s award is binding if no party timely files exceptions. The trial court lost its discretion to deny the State’s motion for judgment when the defendant failed to timely file exceptions to the appraisers’ report. This, combined with the ethical conundrum the State finds itself in if it is compelled to mediate a judgment amount that has already been fixed by law, is sufficient to establish extreme hardship to file a Petition for Writ of Mandamus.
Supreme
State v. Gomez, No. 25S-CR-14, __ N.E.3d __ (Ind., Jun. 30, 2026).
Indiana Code § 1-1-2-4 is an interpretive “reference statute” that must be read together with the predicate offense statute, and that when the predicate statute uses only a general reference like “a felony,” the State need only allege a prior felony conviction (including an out-of-state felony) without proving the foreign offense is “substantially similar” to an Indiana felony.
Monroe v. State, No. 26S-CR-208, __ N.E.3d __ (Ind., Jun. 29, 2026).
Tumulty’s bar on direct appeals from guilty pleas applies to double-jeopardy challenges to convictions entered on a guilty plea, so the defendant generally must proceed via post-conviction relief rather than a direct appeal. But a defendant may obtain direct appellate review by moving to withdraw the guilty plea as to the lesser-included offense (and asking the trial court to vacate that conviction) and then appealing the denial of that motion.
PENN Entertainment, Inc. v. Indiana Dept. of State Revenue, No. 24S-TA-382, __ N.E.3d __ (Ind., Jun. 29, 2026).
An apportioned tax, such as a state net income tax, that a corporation pays to one state cannot be a cost of generating taxable income for another state.
Stabosz v. Friedman, No. 26S-PL-199, __ N.E.3d __ (Ind., Jun. 26, 2026).
A timely cross-appeal from a trial court’s order belatedly granting a motion to correct error is not limited to only issues raised in a motion to correct error; it may include any issues it preserved in the trial court.