Commonwealth v. Kingston

Following a jury-waived trial, a Superior Court judge found the defendant guilty under G. L. c. 62C, § 73(/)(l), as inserted by St. 1983, c. 233, § 41, of wilfully filing materially incorrect Massachusetts income tax returns for the years *4451987, 1988, and 1990.2 The statute provides criminal penalties for a “person who . . . [w]illfully makes and subscribes any return . . . that is made under the penalties of peijury, and that he does not believe to be true and correct as to every material matter.” Our review of the defendant’s appeal from those tax perjury findings centers on two issues:…