United States v. George D. Meriwether

LEWIS R. MORGAN, Circuit Judge:

Meriwether was convicted by a jury for willfully attempting to evade his and his wife’s federal income tax for the years 1962, 1963, and 1964, by filing false returns in violation of 26 U.S.C. § 7201. We reversed that conviction and remanded the case for a new trial. 1 Upon retrial, the government premised its case upon the same three-count indictment utilized in the first trial, 2 but relied exclusively upon specific items of income received to prove its case, declining altogether to use the net worth theory. which we had held was insufficiently proven in the…