State v. Fingert

ALLBEE, Justice.

Defendant Morton S. Fingert was convicted by a jury of evading state income taxes for the years 1973 and 1974, in violation of section 422.25(8), The Code. The issues raised by his appeal largely center on the propriety of the admission of several items of evidence.

On July 11, 1977, defendant was charged by county attorney’s information with two counts of evasion of state income tax. Trial of the case commenced January 16, 1978. The State relied upon the so-called “T-account” method of income reconstruction as its means of demonstrating that defendant had understated his…