United States v. Clarence C. Elmore

WINTER, Circuit Judge:

Clarence C. Elmore has appealed from ,the judgment entered on his conviction for violation of 26 U.S.C.A. § 7201. He was indicted in two counts of wilfully attempting to evade federal income taxes by filing false and fraudulent returns which understated his taxable income and consequent tax liability for the years 1962 and 1963. The jury acquitted as ,to 1962, but returned a verdict of guilty on the 1963 count. We affirm.

Elmore’s assigned errors and the context in which they arose are set forth below.

I

At trial the government employed the net worth plus nondeductible…