Legal Opinion
People v. Allen
California Court of Appeal
Decided November 29, 1993No. B074134PublishedCited by 7 opinions
1Opinion of the Court
Opinion
KITCHING, J.
Defendant and appellant Ralph G. Allen (Allen) appeals the judgment entered following his conviction by jury of three counts of misdemeanor failure to file California personal income tax returns in violation of California Revenue and Taxation Code section 19401, subdivision (a).
We affirm based on our finding that willfulness is not an element of section 19401, subdivision (a) and that section 19401 is a public offense strict liability statute.
Factual and Procedural Background
On November 15, 1990, the city attorney filed a three-count complaint against Allen in the municipal…
2Cases cited23 opinions
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- United States v. BalintSupreme Court of the United States · 1922
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3Cited by7 opinions
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