Quimbee logo
DMCA.com Protection Status

United States v. Harris

942 F.2d 1125 (7th Cir. 1991)

Case BriefRelatedOptions
From our private database of 28,500+ case briefs...

United States v. Harris

United States Court of Appeals for the Seventh Circuit

942 F.2d 1125 (7th Cir. 1991)

Play video

Facts

Lynnette Harris and Leigh Ann Conley (defendants), who were twin sisters, each received over $500,000 from wealthy widower David Kritzik in the years leading up to his death. During that time, Harris was Kritzik’s mistress. Kritzik wrote letters to Harris expressing the joy that he felt from giving these gifts to her. But when describing her relationship with Kritzik to others, Harris described it as a job. Kritzik’s payments to Conley were mostly by means of a weekly check collected at Kritzik’s office, and Kritzik only included a small portion of the payments on his relevant annual gift-tax returns. Neither sister included the payments from Kritzik in her gross income for federal income-tax purposes. Consequently, the United States (plaintiff) indicted the sisters with knowing and willful evasion of tax liability. The sisters were convicted by the federal district court and appealed to the United States Court of Appeals for the Seventh Circuit.

Rule of Law

Issue

Holding and Reasoning (Eschbach, J.)

Concurrence (Flaum, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 545,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 545,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 28,500 briefs, keyed to 983 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 545,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 28,500 briefs - keyed to 983 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership