State of Iowa v. Betty Ann Nall, 14-0969

Betty Nall participated in an online "Secret Shopper" scam: she received fraudulent money orders/checks, cashed or deposited them, returned part of the funds to purported senders, and kept portions for herself.
FECR268329: In July 2013 Nall presented a known-fraudulent $890 money order to a veterinarian clinic as partial payment on a $1,265 boarding bill, promised to pay the remainder, and then never returned; the money order was rejected by the bank. She pleaded guilty to forgery and theft in the third degree.
FECR268551: In August 2012 Nall opened a bank account with a fraudulent $890 money order, then deposited additional fraudulent checks ($1,890 and $2,350) and a duplicate $890 money order, withdrew cash ($750 and $1,500), wrote checks, and the account went negative when the bank discovered the forgeries. She was charged with multiple forgeries and theft in the second degree; after a bench trial on minutes of testimony the court found her guilty.
Nall filed untimely appeals; the Iowa Supreme Court granted delayed appeals and transferred the consolidated case to the Court of Appeals.
On appeal Nall challenged (1) whether the record supplied a factual basis for her guilty plea to third-degree theft, arguing her conduct was not a "taking," and (2) whether there was sufficient evidence to support the second-degree theft conviction based on bank withdrawals.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the record supplied a factual basis for Nall's guilty plea to theft in the third degree (taking under §714.1(1))	State: Nall presented fraudulent instrument to obtain services, promised payment, and left without paying; that supports a factual basis for a theft-by-taking plea	Nall: Clinic voluntarily provided services in exchange for the (apparently) honored money order, so she did not "take" property without consent	Court: Guilty plea had factual basis; counsel not ineffective for permitting plea waiver; affirmed
Whether evidence was sufficient to support theft in the second degree based on cash withdrawals from account funded by counterfeit instruments	State: Nall knowingly deposited counterfeit instruments and withdrew cash, intending to deprive the bank/owners of funds; evidence supports theft by taking	Nall: Withdrawals were made with the bank's apparent authority/consent; thus not a "taking"	Court: Credible evidence showed Nall knew instruments were fraudulent and withdrew funds; substantial evidence supports conviction; affirmed

State v. Finney, 834 N.W.2d 46 (Iowa 2013) (trial court must ensure factual basis for guilty plea and disclose it on the record)
State v. Ary, 877 N.W.2d 686 (Iowa 2016) (standards for ineffective-assistance-of-counsel review on plea challenges)
Strickland v. Washington, 466 U.S. 668 (1984) (two-prong test for ineffective assistance of counsel)
State v. Ortiz, 789 N.W.2d 761 (Iowa 2010) (counsel who permits plea without factual basis commits an essential duty breach and prejudice may be presumed)
State v. Robinson, 859 N.W.2d 464 (Iowa 2015) (standard of review and substantial-evidence requirement for sufficiency claims)
State v. Serrato, 787 N.W.2d 462 (Iowa 2010) (guilty verdicts must be supported by substantial evidence)
State v. Dewitt, 811 N.W.2d 460 (Iowa 2012) (factfinder credibility determinations are essential and control on appeal)