UNITED STATES v. NEWMAN

No. 72-1938 Summary Calendar.

468 F.2d 791 (1972)

UNITED STATES of America, Plaintiff-Appellee, v. Arthur Michael NEWMAN, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied December 20, 1972.


Attorney(s) appearing for the Case

Julius Lucius Echeles, Chicago, Ill., for defendant-appellant.

Robert W. Rust, U. S. Atty., Miami, Fla., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Meyer Rothwacks, Richard B. Burhman, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before JOHN R. BROWN, Chief Judge, and GOLDBERG and MORGAN, Circuit Judges.


Rehearing and Rehearing En Banc Denied December 20, 1972.

GOLDBERG, Circuit Judge:

This is a tax fraud case where the government, unable to prove directly that defendant, Arthur Michael Newman, had unreported income, relied on the pluses of expenditures over the minuses of reported income to prove successfully a willfully conceived and executed tax evasion scheme. These are not facile cases for decision, but the schematics of our income taxation require that...

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