Wrongly Convicted Database Record
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Charge: |
Tax Evasion and Failure to File Tax Report |
Sentence: |
"10 months and $12,500 fine" |
Years Imprisoned: |
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Year Crime: |
1987 |
Year Convicted: |
1990 |
Year Cleared: |
1991 |
U.S. State or Country of Crime: |
Wisconsin - Federal Case |
County or Region of Crime: |
Milwaukee |
City of Crime: |
Milwaukee |
Result: |
Judicially Exonerated |
Summary of Case: |
"Lynnette Harris and Leigh Ann Conley were twin sisters wrongly convicted after separate trials in 1990 of federal tax charges related to money they received as the mistresses of a wealthy man from 1984 to 1987. Harris was convicted of two counts of income tax evasion and two counts of failure to file tax returns, and Conley was convicted of four counts of failing to file income tax returns. The convictions of the two was based on the prosecution's argument that all the money and items of value they received was income, while in their defense both sisters asserted what they received were gifts and they had no criminal intent to violate the law. Harris was sentenced to 10 months in prison and a $12,500 fine, and Conley was sentenced to 5 months in prison and a $10,000 fine. Both sentenced were stayed pending the outcome of their appeal. On August 30, 1991 the U.S. Seventh Circuit Ct of Appeals vacated the convictions of Harris and Conley on the basis the prosecution introduced no evidence that Harris and Conley had any criminal intent to violate the law, and the intent of the man who gave them their financial gifts was unknown. Consequently, the Court ruled we will "not permit a verdict based solely upon the piling of inference upon inference." United States v. Balzano, 916 F.2d 1273, 1284 (7th Cir.1990). In this regard, we emphasize the indirect, inconclusive nature of the evidence in establishing Kritzik's intent. The Court also cited numerous IRS Tax Court cases supporting that items of value received by a mistress were gifts and not income subject to income tax. (USA v. Lynnette HARRIS and Leigh Ann Conley, 942 F. 2d 1125 (7th Cir 1991))" |
Conviction Caused By: |
Prosecution failed to introduce any evidence either sister had criminal intent to violate the tax laws. |
Innocence Proved By: |
"On August 30, 1991 the U.S. Seventh Circuit Ct of Appeals vacated the convictions of Harris and Conley on the basis the prosecution introduced no evidence that Harris and Conley had any criminal intent to violate the law, and the intent of the man who gave them their financial gifts was unknown. Consequently, the Court ruled we will "not permit a verdict based solely upon the piling of inference upon inference." United States v. Balzano, 916 F.2d 1273, 1284 (7th Cir.1990). In this regard, we emphasize the indirect, inconclusive nature of the evidence in establishing Kritzik's intent. (USA v. Lynnette HARRIS and Leigh Ann Conley, 942 F. 2d 1125 (7th Cir 1991))" |
Defendant Aided By: |
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Was Perpetrator Identified? |
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Age When Imprisoned: |
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Age When Released: |
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Sex: |
Female |
Skin/Ethnicity: |
White |
Information Source 1: |
"USA v. Lynnette HARRIS and Leigh Ann Conley, 942 F. 2d 1125 (7th Cir 1991) (Vacating convictions and ordering dismissal of indictments on basis of insufficient evidence of criminal intent.)" |
Information Location 1: |
"http://scholar.google.com/scholar_case?case=11997068642239076028&q=Lynnette+Harris+and+Leigh+Ann+Conley&hl=en&as_sdt=6,48" |
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Innocents Database Created and Maintained by Hans Sherrer innocents@forejustice.org