UNITED STATES V. HARRIS
942 F.2d 1125 (7th Cir. 1991)
NATURE OF THE CASE: This was a dispute over the tax status of monies paid to a mistress.
Harris (Ds) appealed a District Court judgment, which convicted them of willfully evading
their income tax obligations regarding money they were given by an older man.
FACTS: Kritzik, was a wealthy widower partial to the company of young women. Two of these
women were Conley (D) and Harris (D), twin sisters. Directly or indirectly, Kirtzik gave
each more than $500,000 over the course of several years. Either, Kritzik or the women had
to pay taxes, either gift or income on the money. The United States alleges that the
obligation was on the women. In separate criminal trials both women were convicted of
willfully evading their income tax obligation. Both appealed. They were required to make a
return only if the money received was income rather than a gift.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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