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STATE v. SMITH

No. 20010817-CA.

72 P.3d 692 (2003)

2003 UT App 179

STATE of Utah, Plaintiff and Appellee, v. Thomas Howard SMITH, Defendant and Appellant.

Court of Appeals of Utah.

June 5, 2003.

Attorney(s) appearing for the Case

Linda M. Jones, Salt Lake Legal Defender Association, Salt Lake City, for Appellant.

Mark L. Shurtleff, Attorney Generals Office, Mark W. Baer, Janis K. Macanas, and Kris C. Leonard, Assistant Attorneys General, Salt Lake City, for Appellee.

Before JACKSON, P.J., and DAVIS and THORNE, JJ.

OPINION

THORNE, Judge:

¶ 1 Defendant Thomas Howard Smith appeals his convictions for failure to file a tax return, a third degree felony, in violation of Utah Code Ann. § 76-8-1101(1)(b) (1995), and willful evasion of income tax, a second degree felony, in violation of Utah Code Ann. § 76-8-1101(1)(c) (1995). We affirm his convictions, however, we reverse and remand the trial court's restitution order for reconsideration and the entry of substantive...

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