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STATE v. OSBORN

No. 84-181.

368 N.W.2d 68 (1985)

STATE of Iowa, Appellee, v. Edward R. OSBORN, Appellant.

Supreme Court of Iowa.

May 22, 1985.

Attorney(s) appearing for the Case

John J. Carlin of John J. Carlin, P.C., Davenport, for appellant.

Thomas J. Miller, Atty. Gen., Lona Hansen and Douglas F. Staskal, Asst. Attys. Gen., for appellee.

Considered en banc.

McCORMICK, Justice.

Defendant Edward R. Osborn was convicted in a trial to the court on four counts of fraudulent practice in the second degree in violation of Iowa Code sections 422.25(5), 714.8(10) and 714.10(1) (1979). The charges arose from defendant's alleged willful failure to file state income tax returns and pay state income taxes for 1978 and 1979. In this appeal he contends that the trial court erred in convicting him despite finding he had no intent to...

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