United States v. Tommy Hiett

GOLDBERG, Circuit Judge:

This is an appeal from a conviction for two counts of income tax evasion in violation of 26 U.S.C. § 7201.

Evidence presented at trial showed that from 1964 to 1970 appellant Hiett’s chief source of income was a divorce consulting firm. During this time appellant routinely paid his bills by check. The divorce consulting firm closed in late 1970 or early 1971. At about that time appellant began paying for everything in cash, including such large purchases as a house and an airplane. He filed no individual tax returns for 1971 or 1972. This led the government to…