State v. Tovar

LARSON, Justice.

Daniel Tovar, Jr. was convicted of two counts of theft by deception as defined by Iowa Code section 714.1(3) (1995), arising out of two transactions in his carpeting and wall covering business. We conclude that the evidence was insufficient to support the conviction and therefore vacate the court of appeals decision, reverse the judgment of the district court, and remand for dismissal of the charges.

I. The Facts.

Two transactions are involved — one with Ann Russell and the other with a couple named Hanson. On September 18, 1995, Russell ordered carpeting from Tovar, who told…