UNITED STATES v. SHIELDS

No. 77-1816.

571 F.2d 1115 (1978)

UNITED STATES of America, Appellee, v. Edgar F. X. SHIELDS, Appellant.

United States Court of Appeals, Ninth Circuit.

March 9, 1978.


Attorney(s) appearing for the Case

Michael J. Hemovich (argued), Spokane, Wash., for appellant.

Carroll D. Gray, Asst. U. S. Atty. (argued), Spokane, Wash., for appellee.

Before MERRILL and ELY, Circuit Judges, and ORRICK, District Judge.


ELY, Circuit Judge:

At a jury trial appellant Shields was convicted of three counts of willful evasion of income taxes for the years 1971 through 1973. To prove its case, the Government introduced analyses of appellant's bank deposits and withdrawals. The evidence reflected large deposits that could not be attributable to appellant's reported income. In an effort to explain these deposits, appellant raised the "cash hoard" defense. Appellant's accountant and business...

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