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STATE v. STEED

No. 20110389.

325 P.3d 87 (2014)

2014 UT 16

STATE of Utah, Plaintiff and Appellee, v. Joan A. STEED and Frank J. Steed, Defendants and Appellants.

Supreme Court of Utah.

May 16, 2014.

Attorney(s) appearing for the Case

Sean D. Reyes , Att'y Gen., Andrew F. Peterson , Asst. Att'y Gen., Salt Lake City, for appellee.

Max D. Wheeler , Rodney R. Parker , and Richard A. Van Wagoner , Salt Lake City, for appellants.

Chief Justice DURRANT, opinion of the Court:

INTRODUCTION

¶ 1 Following a criminal jury trial, Frank and Joan Steed (the Steeds), husband and wife, were each convicted of three counts of failure to render (file) a proper tax return and one count of engaging in a pattern of unlawful activity. They were acquitted of four counts of tax evasion and two additional counts of failure to file a proper tax return. The failure-to-file statute required proof that...

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