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PEOPLE v. ANTOINE

298 A.D.2d 306 (2002)

748 N.Y.S.2d 754

THE PEOPLE OF THE STATE OF NEW YORK, Respondent, v. MARILYN ANTOINE, Appellant.

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

Decided October 29, 2002.

The verdict was based on legally sufficient evidence. The evidence warranted the conclusion that defendant filed her "zero return" tax returns, seeking refunds for all the taxes she paid, without a good-faith belief in the bizarre theories underlying her claim for refunds. The question of whether defendant had such a good-faith belief was one to be resolved by the jury (see Cheek v United States, 498 U.S. 192). The evidence that defendant...

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