WHITFIELD v. UNITED STATES

No. 21465.

383 F.2d 142 (1967)

Martha G. WHITFIELD, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

September 11, 1967.


Attorney(s) appearing for the Case

Donald A. Jackson, Kimble, MacMichael, Runner & Jackson, Fresno, Cal., for appellant.

William M. Byrne, Jr., U. S. Atty., Los Angeles, Cal., trial attorney, for appellee.

Robert L. Brosio, Asst. U. S. Atty., Chief, Criminal Division, Los Angeles, Cal., Ronald S. Morrow, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before JOHNSEN, BARNES, and ELY, Circuit Judges.


ELY, Circuit Judge:

In a jury trial, appellant was found guilty of having fraudulently attempted to evade or defeat the payment of federal income taxes, an offense proscribed by 26 U.S.C. § 7201. She appeals from the judgment of conviction, invoking the power of review conferred upon us by 28 U.S.C. § 1291.

The indictment consisted of two counts. The Government undertook to prove its case by the "net worth" method. It contends that the proof established...

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