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STATE v. LANE

495 A.2d 773 (1985)

STATE of Maine v. John W. LANE, Jr., et al.

Supreme Judicial Court of Maine.

Decided July 10, 1985.

Attorney(s) appearing for the Case

James E. Tierney, Atty. Gen., Joseph Wannemacher (orally), Asst. Atty. Gen., Augusta, for plaintiff.

Daviau, Jabar & Batten, Joseph M. Jabar (orally), Waterville, for defendant.

Before McKUSICK, C.J., and NICHOLS, VIOLETTE, WATHEN, GLASSMAN and SCOLNIK, JJ.

GLASSMAN, Justice.

After jury-waived trial in the Superior Court, Kennebec County, the defendants, John W. Lane, Jr., and Pleasant Hill Health Facility, Inc., appeal from judgment entered on their convictions of three counts of failure to "truthfully account for and pay over" withheld income taxes in violation of 36 M.R.S.A. § 5331 (Supp.1984). We reverse.

At the times relevant to this action, Lane was the president...

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