Legal Opinion

State v. Karras

South Dakota Supreme Court

Decided March 22, 1989No. 15883PublishedCited by 5 opinions

1Opinion of the CourtMiller, Justice

(on reassignment).

In this appeal we affirm a conviction on six counts of sales tax evasion and hold (1) that the trial court did not err in admitting certain summary charts and (2) that the jury instructions did not shift State’s burden of proof to the defendant.

Appellant Christos Karras (Karras) was indfeted by a Minnehaha County Grand Jury on two misdemeanor counts and four felony counts of making false and fraudulent tax returns to evade state sales tax.1 These counts involved misreporting of sales at Karras’ restaurant, the Time Out Steakhouse, during six two-month periods in 1984. After…

2Cases cited8 opinions

  1. Holland v. United StatesSupreme Court of the United States · 1955
  2. State v. BrammerSouth Dakota Supreme Court · 1981
  3. United States v. Ira Paul CitronCourt of Appeals for the Second Circuit · 1986
  4. State v. DornbuschSouth Dakota Supreme Court · 1986
  5. United States v. Stanley R. KingCourt of Appeals for the Eighth Circuit · 1980

3 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. State v. HandySouth Dakota Supreme Court · 1990
  2. State Ex Rel. Department of Revenue v. KarrasSouth Dakota Supreme Court · 1994
  3. State v. RuttmanSouth Dakota Supreme Court · 1999
  4. State Ex Rel. Department of Revenue v. KarrasSouth Dakota Supreme Court · 1994
  5. State v. KarrasSouth Dakota Supreme Court · 1989

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