United States v. Dorothy R. Garber

AINSWORTH, Circuit Judge:

This direct criminal appeal involves the novel question of the taxability of income derived from the sale of a person’s own blood plasma. Dorothy R. Garber was convicted after a jury trial of one count of a three-count indictment charging income tax evasion in violation of section 7201 of the Internal Revenue Code of 1954, 26 U.S.C. § 7201 (1976),1 and appeals. We affirm the conviction.2

*845Appellant Garber’s blood has substantial commercial value due to the presence of an extremely rare antibody known to be possessed by only two or three other persons in the world. This…