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STATE v. GREENLEAF

863 A.2d 877 (2004)

2004 ME 149

STATE of Maine v. Frank C. GREENLEAF.

Supreme Judicial Court of Maine.

Decided: December 13, 2004.

Attorney(s) appearing for the Case

G. Steven Rowe, Attorney General, William Baghdoyan, Asst. Atty. Gen. (orally), Augusta, for State.

Kevin W. Cuddy (orally), Bangor, for defendant.

Jonathan A. Block, Pierce Atwood, L.L.P., Portland, for amicus curiae Maine Maritime Alumni Ass'n.

Panel: CLIFFORD, RUDMAN, ALEXANDER, CALKINS, and LEVY, JJ.

ALEXANDER, J.

[¶ 1] Frank C. Greenleaf appeals from the judgment of the Superior Court (Penobscot County, Warren, J.) convicting him, after a jury-waived trial of one count of income tax evasion (Class C), pursuant to 36 M.R.S.A. § 5330 (1990); one count of income tax evasion (Class C), pursuant to 36 M.R.S.A. § 184-A (Supp. 1997); and two counts of failure to make a return (Class D), pursuant to 36 M.R.S.A. § 5332 (1990).

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