(DOWNLOAD) "State V. Averyt" by Arizona Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: State V. Averyt
- Author : Arizona Court of Appeals
- Release Date : January 08, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
Shirley and Robert Averyt (the Averyts) were found guilty by a jury of three counts of failure to file an Arizona income tax return for the years 1987, 1988, and 1989, class 5 felonies, in violation of Ariz. Rev. Stat. Ann. ("A.R.S.") section 42-137(B)(4). After granting the state's motion to dismiss the allegation of Hannah*fn1 priors, the trial court placed the Averyts on probation for three years and imposed one-year, flat-time jail terms as a condition of probation. On appeal, the Averyts challenge the constitutionality of the statute supporting their convictions. They also challenge the trial court's ruling regarding the elements of the crime charged. In this opinion, we hold that the statute is constitutional; however, we find that the trial court erred in failing to instruct the jury on an essential element of the offense. We therefore reverse the convictions and sentences and remand for a new trial.