STATE v. ENYEART

No. A03-360.

676 N.W.2d 311 (2004)

STATE of Minnesota, Respondent, v. Randall Wayne ENYEART, Appellant.

Court of Appeals of Minnesota.

March 23, 2004.


Attorney(s) appearing for the Case

Mike Hatch, Attorney General, St. Paul, MN; and Amy Klobuchar, Hennepin County Attorney, Jean E. Burdorf, Assistant County Attorney, Minneapolis, MN, for respondent.

Robert D. Sicoli, Law Offices of Robert D. Sicoli, Ltd., Minneapolis, MN; and Sarah M. Aho, Gislason & Hunter, LLP, Minnetonka, MN, for appellant.

Considered and decided by LANSING, Presiding Judge, PETERSON, Judge, and HALBROOKS, Judge.


OPINION

LANSING, Judge.

Randall Enyeart was convicted for knowingly filing fraudulent tax returns, willfully evading income taxes, and intentionally evading motor-vehicle taxes, on the theory that he sought to avoid taxation by fraudulently creating the appearance that he was a resident of Alaska. On appeal from the judgment of conviction, Enyeart challenges the constitutionality of Minn. R. 8001.0300 (2001), the propriety of the jury instructions, the determination...

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