Case library · The Taxman
Mansion Bills Charged to the Firm
United States v. Helmsley (1991)
Charge: Conspiracy, tax evasion, filing false returns, aiding false corporate returns, and mail fraudCourt: U.S. Court of Appeals, Second Circuit (trial court: S.D.N.Y.)State: New YorkDocket: The Taxman
The facts
A wealthy hotel and property owner spent hundreds of thousands of dollars doing up her country mansion. Prosecutors say the bills were sent to companies she controlled and written up as business expenses, using invoices describing work the businesses never received. That let the firms claim deductions and kept the spending off her own tax return. The law here requires proof she acted wilfully - that she knew what she was doing was wrong - not simply that the returns turned out to be inaccurate.
You have the facts the court had. Guilty or not guilty? Call it in the game with your friends, then see what the court actually decided. Wrong call, you drink.
Citation: United States v. Helmsley, 941 F.2d 71 (2d Cir. 1991)
Read more at law.justia.com. The source reveals the outcome.