State v. Steed

Chief Justice DURRANT,

opinion of the Court:

INTRODUCTION

T1 Following a criminal jury trial, Frank and Joan Steed (the Steeds), husband and wife, were each convicted of three counts of failure to render (file) a proper tax return and one count of engaging in a pattern of unlawful activity. They were acquitted of four counts of tax evasion and two additional counts of failure to file a proper tax return. The failure-to-file statute required proof that the Steeds (1) failed to file, and (2) that they did so with one of three specific intents. At the close of the State's case, the Steeds submitted…