New York Court of Appeals
The People of the State of New York v. Jerry Cohen
May 7, 198152 N.Y.2d 584
Summary
The New York Court of Appeals affirmed the Appellate Division's order upholding the defendant's conviction for failure to file a sales and use tax return, holding that the indictment was jurisdictionally sufficient and that the defendant's guilty plea waived any right to challenge its adequacy.