Legal Opinion
State of Iowa v. Marc A. Hagen
Supreme Court of Iowa
Decided November 22, 2013No. 12–1542PublishedCited by 67 opinions
1Opinion of the Court
ZAGER, Justice.
Marc Hagen pled guilty to four counts of fraudulent practices, willful failure to file or pay taxes, in violation of Iowa Code section 422.25(1)(5) (2005). 1 The State sought as restitution Hagen’s unpaid taxes, penalties, and interest. The district court, after a restitution hearing, ordered Hagen to pay restitution in the form of unpaid taxes, but denied the State’s request for penalties and interest as part of the restitution order. The State claims the district court erred by not ordering Hagen to pay the statutory penalties and statutory interest as part of the restitution…
2Cases cited50 opinions
- Fuller v. OregonSupreme Court of the United States · 1974
- James v. StrangeSupreme Court of the United States · 1972
- State v. Hernandez-LopezSupreme Court of Iowa · 2002
- United States v. Louis RochesterCourt of Appeals for the Fifth Circuit · 1990
- United States v. Jerry D. SmithCourt of Appeals for the Ninth Circuit · 1991
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3Cited by67 opinions
- State of Iowa v. Patrick EdouardSupreme Court of Iowa · 2014
- State of Iowa v. John Robert HoymanSupreme Court of Iowa · 2015
- Nick C. Rhoades v. State of IowaSupreme Court of Iowa · 2016
- State of Iowa v. Iowa District Court for Scott CountySupreme Court of Iowa · 2017
- State of Iowa v. Patience PayeSupreme Court of Iowa · 2015
62 more not listed; retrieve them via the Exa API.