People v. Tracy

OPINION OF THE COURT

James C. Harberson, J.

*309The defendant has been charged with a violation of article 37, § 1814 (a) (1) of the Tax Law: “Attempt to evade or defeat tax.”

The accusatory instrument alleges that the defendant on March 19, 2003 at 440 S. Massey Street in the City of Water-town, New York, violated this statute “by possessing 45 cartons of untaxed cigarettes and 30 cans of untaxed chewing tobacco on which the New York excise tax had not been paid.” The accusatory instrument also makes reference to the statement of the defendant, Jeannie Cousins and Edward Claflin who are…