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STATE v. AVERYT

Nos. 1 CA-CR 92-0557, 1 CA-CR 92-0558.

179 Ariz. 123 (1994)

876 P.2d 1158

STATE of Arizona, Appellee, v. Shirley AVERYT and Robert Averyt, Appellants.

Court of Appeals of Arizona, Division 1, Department D.

Review Granted July 11, 1994.

Attorney(s) appearing for the Case

Grant Woods, Atty. Gen. by Paul J. McMurdie, Chief Counsel, Crim. Div., and Jon G. Anderson, Asst. Atty. Gen., Phoenix, for appellee.

Barry Becker, Phoenix, for appellants.

Burch & Cracchiolo, P.A. by Stephen E. Silver and Stephen M. Hart, Phoenix, for amicus curiae.

OPINION

GERBER, Judge.

Shirley and Robert Averyt (the Averyts) were found guilty by a jury of three counts of failure to file an Arizona income tax return for the years 1987, 1988, and 1989, class 5 felonies, in violation of Ariz. Rev. Stat. Ann. ("A.R.S.") section 42-137(B)(4). After granting the state's motion to dismiss the allegation of Hannah1 priors, the trial court placed the Averyts on probation for three years and...

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