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.