United States v. Massei, 355 U.S. 595 (1958)

United States v. Massei


No. 98


Argued January 9, 1958
Decided March 3, 1958
355 U.S. 595

CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIRST CIRCUIT

Syllabus

In a tax evasion prosecution based on the net-worth method of proof sustained in Holland v. United States, 348 U.S. 121, proof of a likely source of the defendant’s net worth increases is not essential if all possible sources of nontaxable income are negatived by the evidence.

241 F.2d 895 affirmed on another ground.