People v. Rodriguez

The defendant has been convicted of tax evasion, for failure to pay use tax on several motor vehicles. The Court of Appeals affirmed. We reverse the judgments of the Court of Appeals and the circuit court because the circuit court failed to instruct the jury regarding a statutory exemption to the tax.

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The defendant lived in Hudson and owned carpeting stores in Adrian and Hillsdale. He also bought and sold used vehicles. He knew an automobile dealer in Texas who allowed him to use some of that dealership’s temporary permits. While there was no fixed pattern to his purchases and sales, the…