Supreme Court of Iowa
State of Iowa v. Dillon Michael Heiller
March 20, 2026
Summary
The court held that the evidence was insufficient to support Heiller's conviction for theft by taking the Wisconsin vehicle because the State proved only possession more than two months after the vehicle was reported stolen, without additional evidence linking him to the original taking. The court affirmed the first-degree theft conviction for the Iowa vehicle because the surrounding circumstances supported findings that Heiller took it and intended to deprive its owner of it under the unchallenged jury instruction. The court also declined to substitute a lesser-included unauthorized-use offense and remanded for entry of an acquittal on the Wisconsin-vehicle count.