Idaho v. Foeller
Annotate this CaseMelissa Kay Foeller appealed a district court’s order of restitution following her guilty pleas to two counts of grand theft and one count of tax evasion. She signed a plea agreement that stipulated she would pay restitution, as determined by the district court, in accordance with Idaho Code section 19-5304. On appeal, Foeller argued the district court erred in ordering her to pay $535,952.87 in restitution to Travelers Casualty, her employer’s insurer, because the court failed to adequately consider her foreseeable ability to pay that amount. Additionally, Foeller argued the district court abused its discretion in ordering her to pay $48,775 as restitution for back taxes to the Idaho State Tax Commission. Foeller claimed the restitution amount was impermissibly speculative because it was based on an estimate of her back taxes. Foeller also claimed that taxes owed to the State of Idaho were future revenue, not compensable as an economic loss under section 19-5304(1)(a). Finding no reversible error, the Idaho Supreme Court affirmed the district court's order.
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