State v. Skarbinski

Following a jury trial, appellant Michael Skarbinski was convicted on several counts, all of which arose from appellant's filing requests for tax refunds claiming no taxable income for three years when appellant had received substantial income. The supreme judicial court affirmed, holding (1) the court did not err when it instructed the jury on principles of tax law, and the court's instructions did not infringe upon the jury's role as fact-finder; (2) the court did not err in instructing the jury that if appellant believed the tax laws to be unconstitutional or illegal, or otherwise disagreed with them without an objectively reasonable good faith belief, his belief was not a defense to the charges; (3) the State's closing argument was not inflammatory and it did not improperly interject irrelevant issues into the case; and (4) the jury could have found each element of the offenses charged beyond a reasonable doubt, and the evidence was sufficient to support the convictions.