PEOPLE v. NAPPO


94 N.Y.2d 564 (2000)

729 N.E.2d 698

708 N.Y.S.2d 41

THE PEOPLE OF THE STATE OF NEW YORK, Respondent, v. WILLIAM S. NAPPO, WILLIAM K. NAPPO and JOHN ROCCO, Appellants, et al., Defendants.

Court of Appeals of the State of New York.

Decided April 13, 2000.


Attorney(s) appearing for the Case

Mark L. Freyberg, New York City, Ronald P. Fischetti and Covington & Burling (Gerard E. Lynch of counsel), for William S. Nappo and another, appellants.

Legal Aid Society, Riverhead (George Grun and Robert C. Mitchell of counsel), for John Rocco, appellant.

James M. Catterson, Jr., District Attorney of Suffolk County, Riverhead (Glenn Green of counsel), for respondent.

Chief Judge KAYE and Judges BELLACOSA, LEVINE, CIPARICK, WESLEY and ROSENBLATT concur.


OPINION OF THE COURT

SMITH, J.

The issue here is whether defendants' failure to pay taxes on motor fuel imported from New Jersey to New York constitutes larceny from New York State on the theory that New York was the owner of the unpaid taxes. We conclude that it does not.

In March 1997, defendants William S. Nappo, William K. Nappo and John Rocco were indicted, along with five additional individuals...

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