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STATE v. STEED

No. 20141044-CA.

391 P.3d 373 (2017)

2017 UT App 6

STATE of Utah, Appellee and Cross-appellant, v. Joan A. STEED And Frank J. Steed, Appellants and Cross-appellees.

Court of Appeals of Utah.

Filed January 6, 2017.

Attorney(s) appearing for the Case

Max D. Wheeler , Rodney R. Parker , and Richard A. Van Wagoner , Salt Lake City, Attorneys for Appellants and Cross-appellees.

Sean D. Reyes , Bridget K. Romano , and Stanford E. Purser , Salt Lake City, Attorneys for Appellee and Cross-appellant.

Scott H. Sweat and Tyler J. Berg , Attorneys for Amicus Curiae Wasatch County.

Judge Kate A. Toomey authored this Opinion, in which Judges Gregory K. Orme and Jill M. Pohlman concurred.

Opinion

¶ 1 Joan A. Steed and Frank J. Steed appeal the district court's order denying the refund of tax penalties and interest, as well as incarceration and probation costs after their convictions for failure to file tax returns were reversed.1 We affirm in part and reverse in part.

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