People v. Kasparis

Defendant was charged in a two-count complaint with filing a false monthly sales tax return in violation of MCL 205.74; MSA 7.545 and perjury in connection with the preparation of *296the return in violation of MCL 205.74; MSA 7.545 and the general perjury statute, MCL 750.423; MSA 28.665.

Defendant successfully moved in district court to quash the perjury count on the ground that he had not made a "false swearing”. An interlocutory appeal was taken to the Macomb County Circuit Court, where the judge reversed in an opinion and order entered on September 2, 1980. Defendant sought leave to appeal to…