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

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U.S. Supreme Court

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

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.