C. Maxwell Brown v. United States

SIMONS, Chief Judge.

From our decision, 209 F.2d 260, affirming his conviction for wilfully at-temping to defeat and evade income taxes for 1946 and 1947, the appellant sought certiorari from the Supreme Court of the United States and the writ issued. In a series of cases wherein the “net worth” method of proof was followed by conviction, the Supreme Court undertook a general consideration of this technique, noted its widespread use, and, while upholding its admissibility as circumstantial evidence, cautioned a close scrutiny of its use because fraught with danger to the innocent.

The cases…