Circumstantial evidence allows a trier of fact to infer that a fact exists. In criminal law, the inference is made by the trier of fact in order to support the truth of an assertion (of guilt or absence of guilt). Testimony can be direct evidence or it can be circumstantial. For instance, a witness saying that she saw a defendant stab a victim is providing direct evidence.
Merced, California. Kiddieland is located in Applegate Park in Merced, California. This amusement park for children is operated by the Kiwanis Club of Greater Merced. Open to the public on weekends from April through October, Kiddieland has six rides, including the train ride, car ride, Merry-Go-Round, Helicopters, Rocket Ships and Go-Gator roller coaster.
Kiddie Tax is owed if all the following apply: The child is 18 and under or a student under age 24 at the end of the year. The child has investment income taxable by California of more than $1,900. At least one of the child's parents was alive at the end of the year.