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UNITED STATES v. TUNNELL

No. 72-3787.

481 F.2d 149 (1973)

UNITED STATES of America, Plaintiff-Appellee, v. Perry Russell TUNNELL, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied October 31, 1973.

Attorney(s) appearing for the Case

J. W. Tyner, Jerry Bain, Tyler, Tex., for defendant-appellant.

Roby Hadden, U. S. Atty., Tyler, Tex., Richard P. Slivka, Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Tax Div., Washington, D. C., for plaintiff-appellee.

Before AINSWORTH, GODBOLD and INGRAHAM, Circuit Judges.

Rehearing and Rehearing En Banc Denied October 31, 1973.

AINSWORTH, Circuit Judge.

Perry Russell Tunnell was convicted on each of three counts for willfully attempting to evade federal income tax during the years 1965, 1966, and 1967, in violation of 26 U.S.C. § 7201 (1970).1 The central issue on appeal concerns the sufficiency of the Government's evidence based on the net worth method. We affirm.

I.

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