United States v. Harris

Twin sisters Lynnette Harris and Leigh Ann Conley (defendants), mistresses of a wealthy widower named David Kritzik, each received over $500,000 from him over several years, with Kritzik writing letters describing the joy he felt giving these gifts. Kritzik reported only nominal amounts as gifts on his own tax returns and failed to report most of the money given to the sisters. Harris described the relationship as a job and picked up checks from Kritzik's office on a regular schedule. The government indicted the sisters for criminal tax evasion for failing to report the payments as income, and they were convicted, fined, and imprisoned before appealing.