PEOPLE v. MOJICA

No. B176369.

42 Cal.Rptr.3d 318 (2006)

The PEOPLE, Plaintiff and Respondent, v. Abel MOJICA, Defendant and Appellant.

Court of Appeals of California, Second District, Division Eight.

April 27, 2006.


Attorney(s) appearing for the Case

Stephen M. Lathrop, under appointment by the Court of Appeal, Torrance, for Defendant and Appellant.

Bill Lockyer, Attorney General, Robert R. Anderson, Chief Assistant Attorney General, Pamela C. Hamanaka, Assistant Attorney General, Robert F. Katz and Roy C. Preminger, Deputy Attorneys General, for Plaintiff and Respondent.


RUBIN, J.

Abel Mojica appeals from the judgment entered after a jury convicted him of felony income tax evasion. (Rev. & Tax.Code, § 19706.) Because the jury was not instructed that it had to find the existence of a tax deficiency as an element of the offense, we reverse.

FACTS AND PROCEDURAL HISTORY

In 1994, Abel Mojica opened a small market on Verdugo Road in Los Angeles, where he sold soda...

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