State v. Osborn

McCORMICK, Justice.

Defendant Edward R. Osborn was convicted in a trial to the court on four counts of fraudulent practice in the second degree in violation of Iowa Code sections 422.25(5), 714.8(10) and 714.10(1) (1979). The charges arose from defendant’s alleged willful failure to file state income tax returns and pay state income taxes for 1978 and 1979. In this appeal he contends that the trial court erred in convicting him despite finding he had no intent to defraud and in holding that the term “willfully” as used in section 422.25 requires only a showing of intentional violation of a…