People of Michigan v. Denis Ternenge Akaazua, 326429

Defendant Denis Ternenge Akaazua prepared and filed a client's 2010 tax returns in Oct. 2011; the refund checks were deposited into defendant’s bank account in Nov. 2011.
The refunds totaled $17,078; defendant kept $16,353 for the clients after charging a $725 preparation fee.
The clients repeatedly asked about their refund; defendant repeatedly denied or delayed, claiming he had not received the funds until June 2013.
The clients obtained IRS information showing the refund was deposited into defendant’s account in Nov. 2011 and confronted him; he nevertheless failed to remit the funds.
Defendant admitted receiving the refunds but said he had lent the money to others and had not been repaid; trial testimony also showed he made purchases and trips after the deposit.
Defendant was convicted by a jury of larceny by conversion and sentenced to 7 months’ jail; he appealed arguing insufficient evidence of intent to permanently deprive the owners.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether evidence sufficed to prove intent to permanently deprive (element of larceny by conversion)	The deposit into defendant’s account, long retention (18+ months), false denials, admissions of receiving funds, and subsequent expenditures support intent to defraud	Defendant lacked knowledge the refunds were deposited and therefore lacked intent to permanently deprive	Affirmed: circumstantial evidence (deposit, delay, denials, admissions, spending) permitted inference of intent to permanently deprive

People v Henderson, 306 Mich App 1 (de novo review of sufficiency; view evidence in light most favorable to prosecution)
People v Kanaan, 278 Mich App 594 (minimal circumstantial evidence suffices to infer defendant’s intent/state of mind)
People v Mason, 247 Mich App 64 (elements and definition of larceny by conversion)