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STATE v. MESSER

No. 11-0469.

822 N.W.2d 116 (2012)

STATE of Iowa, Appellee, v. Lorraine Ann MESSER, Appellant.

Supreme Court of Iowa.

October 26, 2012.

Attorney(s) appearing for the Case

Mark C. Smith , State Appellate Defender, and Dennis D. Hendrickson , Assistant State Appellate Defender, for appellant.

Thomas J. Miller , Attorney General, Martha E. Trout , Assistant Attorney General, Rose Anne Mefford , County Attorney, and Misty D. White-Reinier , Assistant County Attorney, for appellee.

WATERMAN, Justice.

The district court found Lorraine Messer guilty of fraudulent practice in the third degree for possessing 218 packs of cigarettes lacking tax stamps. The fighting issue on appeal is a question of first impression: whether "the amount of money or value of property or service involved" in this crime is the amount of the unpaid tax or, rather, the value of the cigarettes. See Iowa Code §§ 453A.36, .37 (2009) (prohibiting possession...

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