Judgment affirmed.
The vendors who paid kickbacks to defendant, the assistant administrator of Boulevard Hospital, were not accomplices, within the meaning of CPL 60.22, to defendant's attempt to evade payment of State income tax by failing to report the kickbacks as income. While the vendors may have participated in the crime of commercial bribing (Penal Law, §§ 180.00, 180.03) they did not participate in the tax evasion, which constituted a distinct criminal...
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