State v. CerasaniAnnotate this Case
Linda and Gerald Cintron gave Defendant a down payment of $180,000 and a promissory note to buy three five-acre lots from Defendant. The Cintrons never received title to the land, nor did Defendant refund the Cintrons’ money. Based on this incident, the State charged Defendant with felony theft by deception. Defendant entered a no contest plea to the charge in return for a six-year deferred sentence and a restitution obligation. After a restitution hearing, the district court imposed a total restitution in the amount of $164,861, which represented the $180,000 investment less the $125,000 Defendant had already paid, plus the Cintrons’ tax liability resulting from their use of their retirement accounts to raise the down payment, including an excise tax. The Supreme Court affirmed in part and reversed in part, holding (1) Defendant should not be required to make restitution for the income tax liabilities the Cintrons faced when they received restitution for the $180,000; but (2) Defendant may be required to pay restitution of the excise tax.