United States v. Lawrence P. Bardin

SCHNACKENBERG, Circuit Judge.

We have awaited the decisions of the United States Supreme Court in Holland v. United States1 and other “net worth” tax cases. Our consideration of the principles of law there formulated which we deem applicable to this case, followed by a divergence of views among the members of this court, has delayed the decision. The writing of an opinion was assigned to the author on April 14,1955.

This is an appeal from a judgment of the district court, entered on the verdict of a jury finding defendant guilty, as charged in a two-count indictment, of willfully and knowingly…