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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