State v. Martin

OPINION

HENDLEY, Judge.

Convicted of eighteen counts of attempt to evade or defeat any tax pursuant to § 72-13-85, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, 1961, Supp.1975) and eight counts of willfully making a false return with intent to evade or defeat payment of the tax pursuant to § 72 — 13—86, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, 1961, Supp.1975) defendant appeals. The points for reversal related to: (1) sufficiency of the evidence; (2) jury instruction given; (3) jury instruction refused; and, (4) offer of proof. Issues raised in the docketing statement but not argued on appéal are deemed…