State v. Christensen

HALL, Chief Justice:

The State of Utah petitions for review of the court of appeals’ ruling that the judgment of conviction against defendant, including a restitution order, abated in toto on defendant’s death. We reverse and remand.

In 1991, defendant Edward Dean Christensen was charged with two counts of failure to' pay state income tax, a class B misdemeanor, in violation of Utah Code Ann. § 59-14A-92(5) (Supp.1986); four counts of failure to file a tax return, a third degree felony, in. violation of Utah Code Ann. § 59-l-401(6)(b) (1987); and four counts of failure to pay state income tax,…