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HEIDER v. UNITED STATES

No. 19334.

347 F.2d 695 (1965)

Otto W. HEIDER, Sr., and Irene E. Lawrence, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied August 5, 1965.

Attorney(s) appearing for the Case

William E. Dougherty, H. Myron Gleason, Portland, Or., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Norman Sepenuk, Jack M. Cotton, Attys., Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., Charles H. Habernigg, Asst. U. S. Atty., Portland, Or., for appellee.

Before MERRILL and KOELSCH, Circuit Judges, and JAMESON, District Judge.

MERRILL, Circuit Judge:

In this appeal from conviction of tax evasion appellants' general position is that the District Court failed to exercise that care and restraint which is necessary if it is to escape the pitfalls inherent in the net-worth method of establishing guilt of this crime. Holland v. U. S., 348 U.S. 121, 129, 75 S.Ct. 127, 99 L. Ed. 150 (1954). We cannot agree. The case was tried to the court without jury and the court...

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