State v. Christensen, 866 P.2d 533 (Utah 1993)

Cases | State v. Christensen, 866 P.2d 533 (Utah 1993) | 2018

The defendant was convicted of many counts of failure to pay state taxes and was sentenced to several jail and several prison terms. He was also ordered to pay fines, victim restitution surcharges, and restitution for all unpaid taxes for the period of 1984 through 1989. The defendant died during the pendency of his appeals. “The court of appeals reasoned that in addition to the judgment of conviction against [the] defendant, the restitution order abate[d] as well because ‘[it] is part of the court’s judgment and is dependent upon a finding of guilt.’” The State appealed, arguing that Utah law gives a criminal restitution the same effect as a civil judgment and that because a civil judgment survives the death of the debtor, a restitution award should as well. The supreme court held that the defendant’s conviction was not abated but remained intact. The case was reversed and was remanded.