UNITED STATES SUPREME COURT DECISIONS ON-LINE
UNITED STATES V. MASSEI, 355 U. S. 595 (1958)
355 U. S. 595U.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.