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BOSTWICK v. UNITED STATES

No. 14934.

218 F.2d 790 (1955)

William C. BOSTWICK, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

January 20, 1955.

Attorney(s) appearing for the Case

Aubrey M. Cates, Jr., Montgomery, Ala., John Huddleston of Cates & Huddleston, Montgomery, Ala., of counsel, for appellant.

Fred S. Weaver, Asst. U. S. Atty., Double Spring, M. L. Gwathmey, Asst. U. S. Atty., Frank M. Johnson, Jr., U. S. Atty., Birmingham, Ala., for appellee.

Before BORAH, RIVES and TUTTLE, Circuit Judges.

RIVES, Circuit Judge.

This is an income tax prosecution, in which the Government computed the defendant's net income on the basis of bank deposits and currency used in each taxable year, and attempted to corroborate that proof by the increase in net worth method. We have delayed decision of the appeal until we could have the benefit of the opinions of the Supreme Court in the four cases decided December 6, 1954. Holland v. United States, 75 S.Ct. 127; Friedberg v...

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