UNITED STATES v. GUIDARELLI

No. 340, Docket 28038.

318 F.2d 523 (1963)

UNITED STATES of America, Appellee, v. Gerald A. GUIDARELLI, a/k/a Gerardo A. Quindarelli, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided June 4, 1963.


Attorney(s) appearing for the Case

Louis Lombardi, Schenectady, N. Y., for defendant-appellant.

Dante M. Scaccia, Asst. U. S. Atty., N. D. N. Y., Syracuse, N. Y. (Justin J. Mahoney, U. S. Atty., N. D. N. Y., Albany, N. Y., Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Joseph M. Howard, and Norman Sepenuk, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before CLARK, SMITH, and HAYS, Circuit Judges.


CLARK, Circuit Judge.

Defendant was convicted of willfully attempting to evade and defeat his income taxes for the years 1956 and 1957 by filing false and fraudulent returns, in violation of I.R.C.1954, § 7201. During the prosecution years he claimed as his only source of income the newsstand and gift shop which he operated, known as "Lee's News." Using the net worth method of proof, the prosecution introduced evidence of cash on hand, various automobiles of...

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