diff --git a/core/state/journal.go b/core/state/journal.go
index b5c8ca9a21..ddb76f1a2e 100644
--- a/core/state/journal.go
+++ b/core/state/journal.go
@@ -91,11 +91,6 @@ func (ch suicideChange) undo(s *StateDB) {
 	if obj != nil {
 		obj.suicided = ch.prev
 		obj.setBalance(ch.prevbalance)
-		// if the object wasn't suicided before, remove
-		// it from the list of destructed objects as well.
-		if !obj.suicided {
-			delete(s.stateObjectsDestructed, *ch.account)
-		}
 	}
 }
 
diff --git a/core/state/statedb.go b/core/state/statedb.go
index 694374f822..002fa62496 100644
--- a/core/state/statedb.go
+++ b/core/state/statedb.go
@@ -46,9 +46,8 @@ type StateDB struct {
 	trie Trie
 
 	// This map holds 'live' objects, which will get modified while processing a state transition.
-	stateObjects           map[common.Address]*stateObject
-	stateObjectsDirty      map[common.Address]struct{}
-	stateObjectsDestructed map[common.Address]struct{}
+	stateObjects      map[common.Address]*stateObject
+	stateObjectsDirty map[common.Address]struct{}
 
 	// DB error.
 	// State objects are used by the consensus core and VM which are
@@ -83,14 +82,13 @@ func New(root common.Hash, db Database) (*StateDB, error) {
 		return nil, err
 	}
 	return &StateDB{
-		db:                     db,
-		trie:                   tr,
-		stateObjects:           make(map[common.Address]*stateObject),
-		stateObjectsDirty:      make(map[common.Address]struct{}),
-		stateObjectsDestructed: make(map[common.Address]struct{}),
-		refund:                 new(big.Int),
-		logs:                   make(map[common.Hash][]*types.Log),
-		preimages:              make(map[common.Hash][]byte),
+		db:                db,
+		trie:              tr,
+		stateObjects:      make(map[common.Address]*stateObject),
+		stateObjectsDirty: make(map[common.Address]struct{}),
+		refund:            new(big.Int),
+		logs:              make(map[common.Hash][]*types.Log),
+		preimages:         make(map[common.Hash][]byte),
 	}, nil
 }
 
@@ -115,7 +113,6 @@ func (self *StateDB) Reset(root common.Hash) error {
 	self.trie = tr
 	self.stateObjects = make(map[common.Address]*stateObject)
 	self.stateObjectsDirty = make(map[common.Address]struct{})
-	self.stateObjectsDestructed = make(map[common.Address]struct{})
 	self.thash = common.Hash{}
 	self.bhash = common.Hash{}
 	self.txIndex = 0
@@ -323,7 +320,6 @@ func (self *StateDB) Suicide(addr common.Address) bool {
 	})
 	stateObject.markSuicided()
 	stateObject.data.Balance = new(big.Int)
-	self.stateObjectsDestructed[addr] = struct{}{}
 
 	return true
 }
@@ -456,23 +452,19 @@ func (self *StateDB) Copy() *StateDB {
 
 	// Copy all the basic fields, initialize the memory ones
 	state := &StateDB{
-		db:                     self.db,
-		trie:                   self.trie,
-		stateObjects:           make(map[common.Address]*stateObject, len(self.stateObjectsDirty)),
-		stateObjectsDirty:      make(map[common.Address]struct{}, len(self.stateObjectsDirty)),
-		stateObjectsDestructed: make(map[common.Address]struct{}, len(self.stateObjectsDestructed)),
-		refund:                 new(big.Int).Set(self.refund),
-		logs:                   make(map[common.Hash][]*types.Log, len(self.logs)),
-		logSize:                self.logSize,
-		preimages:              make(map[common.Hash][]byte),
+		db:                self.db,
+		trie:              self.trie,
+		stateObjects:      make(map[common.Address]*stateObject, len(self.stateObjectsDirty)),
+		stateObjectsDirty: make(map[common.Address]struct{}, len(self.stateObjectsDirty)),
+		refund:            new(big.Int).Set(self.refund),
+		logs:              make(map[common.Hash][]*types.Log, len(self.logs)),
+		logSize:           self.logSize,
+		preimages:         make(map[common.Hash][]byte),
 	}
 	// Copy the dirty states, logs, and preimages
 	for addr := range self.stateObjectsDirty {
 		state.stateObjects[addr] = self.stateObjects[addr].deepCopy(state, state.MarkStateObjectDirty)
 		state.stateObjectsDirty[addr] = struct{}{}
-		if self.stateObjects[addr].suicided {
-			state.stateObjectsDestructed[addr] = struct{}{}
-		}
 	}
 	for hash, logs := range self.logs {
 		state.logs[hash] = make([]*types.Log, len(logs))
@@ -520,10 +512,9 @@ func (self *StateDB) GetRefund() *big.Int {
 	return self.refund
 }
 
-// IntermediateRoot computes the current root hash of the state trie.
-// It is called in between transactions to get the root hash that
-// goes into transaction receipts.
-func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
+// Finalise finalises the state by removing the self destructed objects
+// and clears the journal as well as the refunds.
+func (s *StateDB) Finalise(deleteEmptyObjects bool) {
 	for addr := range s.stateObjectsDirty {
 		stateObject := s.stateObjects[addr]
 		if stateObject.suicided || (deleteEmptyObjects && stateObject.empty()) {
@@ -535,6 +526,13 @@ func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
 	}
 	// Invalidate journal because reverting across transactions is not allowed.
 	s.clearJournalAndRefund()
+}
+
+// IntermediateRoot computes the current root hash of the state trie.
+// It is called in between transactions to get the root hash that
+// goes into transaction receipts.
+func (s *StateDB) IntermediateRoot(deleteEmptyObjects bool) common.Hash {
+	s.Finalise(deleteEmptyObjects)
 	return s.trie.Hash()
 }
 
@@ -546,19 +544,6 @@ func (self *StateDB) Prepare(thash, bhash common.Hash, ti int) {
 	self.txIndex = ti
 }
 
-// Finalise finalises the state by removing the self destructed objects
-// in the current stateObjectsDestructed buffer and clears the journal
-// as well as the refunds.
-//
-// Please note that Finalise is used by EIP#98 and is used instead of
-// IntermediateRoot.
-func (s *StateDB) Finalise() {
-	for addr := range s.stateObjectsDestructed {
-		s.deleteStateObject(s.stateObjects[addr])
-	}
-	s.clearJournalAndRefund()
-}
-
 // DeleteSuicides flags the suicided objects for deletion so that it
 // won't be referenced again when called / queried up on.
 //
diff --git a/core/state_processor.go b/core/state_processor.go
index a4b554b10a..4115eab8cb 100644
--- a/core/state_processor.go
+++ b/core/state_processor.go
@@ -106,7 +106,7 @@ func ApplyTransaction(config *params.ChainConfig, bc *BlockChain, author *common
 	// Update the state with pending changes
 	var root []byte
 	if config.IsMetropolis(header.Number) {
-		statedb.Finalise()
+		statedb.Finalise(true)
 	} else {
 		root = statedb.IntermediateRoot(config.IsEIP158(header.Number)).Bytes()
 	}
diff --git a/tests/block_test.go b/tests/block_test.go
index 066f280349..56e1e1e8da 100644
--- a/tests/block_test.go
+++ b/tests/block_test.go
@@ -37,7 +37,6 @@ func TestBlockchain(t *testing.T) {
 
 	// Still failing tests
 	bt.skipLoad(`^bcWalletTest.*_Byzantium$`)
-	bt.skipLoad(`^bcStateTests/suicideCoinbase.json.*_Byzantium$`)
 
 	bt.walk(t, blockTestDir, func(t *testing.T, name string, test *BlockTest) {
 		if err := bt.checkFailure(t, name, test.Run()); err != nil {