The People of the State of New York, Appellant v. Jimmy Tzitzikalakis, Respondent

Summary

The Court affirmed the Appellate Division’s order vacating the restitution award and remanding for a new hearing, holding that the People bear the burden of proving the victim’s out‑of‑pocket loss, including any offsets, and that the defendant may introduce evidence of the value of work performed and fair‑market‑value evidence. Justice Smith dissented, arguing the burden of producing evidence on the benefit conferred should lie with the defendant.