United States Court of Appeals for the Seventh Circuit
942 F.2d 1125 (7th Cir. 1991)
Lynnette Harris and Leigh Ann Conley (defendants), who were twin sisters, each received over $500,000 over the course of several years from David Kritzik, a wealthy widower. Harris and Conley were mistresses of Kritzik. Kritzik wrote letters to Harris expressing the joy that he felt from giving these gifts to her. However, on Kritzik’s tax returns, he reported only nominal amounts as gifts, failing to report the vast majority of the funds that he provided to the sisters. Harris referred to her relationship with Kritzik as a job and picked up a check at Kritzik’s office on a regular schedule. The United States indicted the two sisters on charges of criminal tax evasion, charging that the sisters’ failure to pay taxes on the money received from Kritzik constituted knowing and willful evasion of tax liability. The two sisters were convicted, were fined in federal district court, and began serving prison sentences. The two sisters appealed.
Rule of Law
Holding and Reasoning (Eschbach, J.)
Concurrence (Flaum, J.)
What to do next…
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 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
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. Read more about Quimbee.
Here's why 220,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 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.