State v. Taylor

LARSON, Justice.

Francis J. Taylor, Jr. was convicted of willful failure to file Iowa income tax returns for 1985 and 1986, a first-degree fraudulent practice under Iowa Code sections 422.25(5), 714.8(10), and 714.9 (1989). He has appealed, claiming that the court erred in (1) refusing to dismiss the prosecution on venue and jurisdiction grounds, (2) allowing evidence of prior tax filing violations, and (3) imposing sentence. While we find no grounds on which to reverse the conviction, we vacate the judgment and remand for resentencing.

Taylor has been employed as an airline pilot since 1966.…