Frank Vloutis v. United States

DAWKINS, District Judge.

This is an appeal from a conviction, fine and sentence to twelve months’ imprisonment on each of four counts charging appellant with willful evasion of income taxes for the years 1944 and 1945 under Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145(b). The United States undertook to prove its case by the use of the net worth method. Many of the issues raised here were discussed in one or more of the four decisions recently handed down by the Supreme Court 1 wherein it laid down the broad principles governing the trial and review of cases based upon that…