Legal Opinion

State v. Sinnott

Court of Appeals of North Carolina

Decided March 16, 2004No. COA03-187PublishedCited by 3 opinions

1Opinion of the Court

McGEE, Judge.

Tammy Kay Sinnott (Tammy Sinnott) and David Michael Sinnott (David Sinnott) (collectively defendants) were convicted on 29 May 2002 of attempting to evade and defeat the imposition and payment of North Carolina Individual Income Tax for the calendar years 1993, 1994, 1995, and 1996, in violation of N.C. Gen. Stat. § 105-236(7). In addition, David Sinnott was also convicted of failing to file a North Carolina Tax Return for calendar years 1997, 1998, 1999, and 2000, in violation of N.C. Gen. Stat. § 105-236(9). Defendants appeal.

The evidence presented by the State at trial tends…

2Cases cited29 opinions

  1. Grayned v. City of RockfordSupreme Court of the United States · 1972
  2. Grayned v. City of RockfordSupreme Court of the United States · 1972
  3. Coates v. City of CincinnatiSupreme Court of the United States · 1971
  4. McKeiver v. PennsylvaniaSupreme Court of the United States · 1971
  5. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955

24 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. State v. MelloCourt of Appeals of North Carolina · 2009
  2. In re GutowskiCourt of Appeals of North Carolina · 2015
  3. Sinnott Et Ux. v. North CarolinaSupreme Court of the United States · 2005

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