The other parts of the short opinion suggest that the evidence at trial in fact negated good faith, anyway so that the court's articulation of a requirement that the defendant testify to put the issue in play appears academic. The following from a couple of the footnotes should give some flavor:
n1 What defense counsel's current motion avoids (quite understandably, in light of its damning nature) is all of the evidence of fraudulent and forged documents that overwhelmingly establish Kokenis' guilt on a number of material items of tax fraud for the years at issue. This Court knows of no authority that holds a taxpayer can hold a good faith belief that he or she is permitted to create bogus documents in an effort to transform what are unquestionably items of personal expenditure into faked business expenses that consequently understate reportable income.Any thoughts from the readers of the Blog?
n4 [Footnote by this Court] Once again, even that statement is conspicuously silent as to the undisputed evidence that incontrovertibly established Kokenis' fraudulent intent as to a substantial number of the items that he excluded from reportable income and that could not have been touched by some claimed good faith defense.
Addendum 10/13/10 2:15 pm
See further discussion at the Gillette-Torvik Blog here.