MURNAGHAN, Circuit Judge:
Appellant Robert Keltner was charged by a federal grand jury on January 25, 1980, with two counts of willfully attempting to evade his federal income taxes for the calendar year 1972 and the calendar year 1973, in violation of 26 U.S.C. § 7201, by filing false and fraudulent returns for those years. At trial the government used the net worth and personal expenditures methods of proof to show that appellant, an attorney, had received...
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