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UNITED STATES v. SCHAFER

No. 77-5736.

580 F.2d 774 (1978)

UNITED STATES of America, Plaintiff-Appellee, v. Charles A. SCHAFER, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

September 20, 1978.

Attorney(s) appearing for the Case

William L. Runyon, Jr., Charleston, S.C. (Court-appointed), for defendant-appellant.

Wm. T. Moore, Jr., U. S. Atty., Augusta, Ga., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Sec., Robert E. Lindsay, Richard B. Buhrman, Attys., Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before COLEMAN, GEE and HILL, Circuit Judges.

COLEMAN, Circuit Judge.

Charles A. Schafer appeals from his conviction by a jury on three counts of willful evasion of federal income taxes.1 The government established its case through the "net worth" approach, a method of circumstantial proof which basically consists of five steps: (1) calculation of net worth at the end of a taxable year, (2) subtraction of net worth at the beginning of the same taxable year, (3) addition of non-deductible...

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