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UNITED STATES v. HEYWARD

No. 82-5183.

729 F.2d 297 (1984)

UNITED STATES of America, Appellee, v. Thomas G. HEYWARD, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided March 5, 1984.

Rehearing Denied April 13, 1984.

Attorney(s) appearing for the Case

Randolph Murdaugh, III, Ridgeland, S.C. (John W. Hendrix, Savannah, Ga., Roberts Vaux, Hilton Head Island, S.C., on brief), for appellant.

Wells Dickson, Asst. U.S. Atty. (Henry Dargan McMaster, U.S. Atty., Columbia, S.C., on brief), for appellee.

Before RUSSELL and MURNAGHAN, Circuit Judges, and BULLOCK, District Judge.

BULLOCK, District Judge:

Thomas G. Heyward was convicted in March 1982, in a trial by jury, of two counts of income tax evasion in violation of 26 U.S.C. § 7201. The government's case rested on the net worth theory of proof, which requires either a negativing of all the possible nontaxable sources of the defendant's net worth increases over the years in question, or the establishment of a "likely source" of income. United States v. Massei,

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