State v. Gates

SULLIVAN, Judge.

The appellant State of Indiana has perfected this appeal 1 from a judgment of the trial court acquitting defendant-appellee Bernard Gates, Jr. of the crime of theft. The State presents a reserved question of law: whether Gates’ failure to remit certain funds collected for sales tax purposes constituted theft as contemplated by I.C. 6-2-1-49 (Burns Code Ed. 1978) and I.C. 35-17-5-4 (Burns Code Ed. 1975). 2

The record reveals that Gates operated a retail automobile sales business. Although Gates personally prepared, signed and submitted the Indiana Sales and Use Tax Return for…