Hudson v. Superior Court of Orange County

FYBEL, J.,

Dissenting.—I respectfully dissent. Based on authorities of the United States Supreme Court, the California Supreme Court, and the federal and state appellate courts, including an opinion from the Second District Court of Appeal, I conclude that at the preliminary hearing the prosecution did not present evidence of intent to evade paying a tax sufficient to commit Blake A. Hudson to answer the felony charges. Revenue and Taxation Code section 197061 punishes a willful failure to file a tax return only when coupled with the intent to evade paying a tax. At the preliminary hearing,…