PEOPLE v. MAYER


110 Misc.2d 353 (1981)

The People of the State of New York, Plaintiff, v. W. Harvey Mayer, Defendant.

Supreme Court, New York County.

August 14, 1981


Attorney(s) appearing for the Case

Sidney H. Dworet for defendant. Robert Abrams, Attorney-General (Richard A. Stavin of counsel), for plaintiff.


BENJAMIN ALTMAN, J.

Is a New York State tax return a "written instrument"? Defendant was indicted in a two-count indictment charged in count one with a violation of section 175.35 of the Penal Law, i.e., offering a false instrument for filing in the first degree. The defendant filed his income tax statement allegedly excluding a considerable amount of taxable income. The People contend that a tax form is a written instrument and hence subject to the provisions...

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