STATE v. GIBSON

No. 16833.

760 P.2d 1187 (1988)

114 Idaho 771

STATE of Idaho, Plaintiff-Respondent, v. Stephen GIBSON and Diane Gibson, husband and wife, Defendants-Appellants.

Court of Appeals of Idaho.

Addendum On Denial of Rehearing September 2, 1988.

Review Denied November 9, 1988.


Attorney(s) appearing for the Case

Stephen Gibson and Diana Gibson, pro se.

Jim Jones, Atty. Gen. by Lawrence G. Sirhall, Jr., Deputy Atty. Gen., Boise, for plaintiff-respondent.


BURNETT, Judge.

The question presented is whether the crime of failing to "make" an income tax "return," as provided in the Idaho income tax code, includes failure to "file" the return. We hold that it does.

This case began when Stephen and Diane Gibson were charged by misdemeanor complaint with willfully failing to "make" a "return" of income under I.C. § 63-3075(a). A jury trial was held in the magistrate division of the district court. The prosecutor...

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