State of Iowa v. Lorraine Ann Messer
822 N.W.2d 116
Iowa2012Background
- Messer was convicted in district court of third-degree fraudulent practice for possessing 218 packs of untaxed cigarettes.
- The central issue is whether the degree of fraudulent practice is based on the unpaid cigarette tax or the value of the cigarettes.
- Police conducted a controlled buy and found untaxed packs; none bore an Iowa tax stamp.
- Messer admitted purchasing cigarettes without paying state taxes and selling them from her home using proceeds for personal expenses.
- The district court held the crime is possession of untaxed cigarettes and the degree should be based on the value of the cigarettes; the court of appeals affirmed; the Iowa Supreme Court granted review.
- The Supreme Court held the degree is determined by the value of the property involved (the unstamped cigarettes), not the unpaid tax, and affirmed third-degree fraudulent practice.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| What value governs the degree of fraudulent practice? | Messer: unpaid tax governs the value. | State: value of cigarettes governs the value. | Value of the cigarettes determines the degree. |
Key Cases Cited
- State v. McSorley, 549 N.W.2d 807 (Iowa 1996) (interpretation of 'involved' to reflect acts prohibited, not obtained value)
- State v. Kidd, 562 N.W.2d 764 (Iowa 1997) (plain meaning governs; statute not ambiguous)
- State v. Chang, 587 N.W.2d 459 (Iowa 1998) (when language is plain, no further construction beyond express terms)
- State v. Overbay, 810 N.W.2d 871 (Iowa 2012) (statutory interpretation of fraudulent practices for errors of law)