HOLLAND v. UNITED STATES

No. 37.

348 U.S. 121 (1954)

HOLLAND ET UX v. UNITED STATES.

Supreme Court of United States.

Decided December 6, 1954.


Attorney(s) appearing for the Case

Sumner M. Redstone and Peyton Ford argued the cause for petitioners. With them on the brief were H. D. Reed and Frank A. Bruno.

Marvin E. Frankel argued the cause for the United States. With him on the brief were Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack and Joseph F. Goetten.


MR. JUSTICE CLARK delivered the opinion of the Court.

Petitioners, husband and wife, stand convicted under § 145 of the Internal Revenue Code1 of an attempt to evade and defeat their income taxes for the year 1948. The prosecution was based on the net worth method of proof, also in issue in three companion cases.2 and a number of other decisions here from the...

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