MATTER OF BOWMAN v. KERIK


271 A.D.2d 225 (2000)

706 N.Y.S.2d 327

In the Matter of MARK BOWMAN et al., Appellants, v. BERNARD B. KERIK et al., Respondents.

Appellate Division of the Supreme Court of the State of New York, First Department.

Decided April 4, 2000.


Since petitioners necessarily admitted in connection with their guilty pleas that, "with intent to evade any tax imposed under * * * [an] income or earnings tax statute, or any requirement thereof or any lawful requirement of the tax commission thereunder," they either "fail[ed] to make, render, sign, certify or file any return, or to supply any information within the time required by or under the provisions of such article or any such statute," or "with like intent, [did...

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