FRIEDBERG v. UNITED STATES

No. 18.

348 U.S. 142 (1954)

FRIEDBERG v. UNITED STATES.

Supreme Court of United States.

Decided December 6, 1954.


Attorney(s) appearing for the Case

Robert N. Gorman argued the cause for petitioner. With him on the brief was Stanley A. Silversteen. Jas. W. Hengelbrok entered an appearance for petitioner.

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


MR. JUSTICE CLARK delivered the opinion of the Court.

This is the second in the group of four cases involving income tax prosecutions under the net worth method of proof. In this case petitioner was indicted for the years 1944 through 1947, and convicted on all counts except the first, covering the year 1944.

While the discussion in Holland v. United States, ante, p. 121, is dispositive of some of the more general problems raised by this type...

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