Davena

This is an appeal from a judgment of conviction on a three-count indictment charging the violation of 26 U.S.C. § 145 (b) in the years 1944, 1945 and 1946. The appellant was sentenced to 30 months on each count, the time to run concurrently, and was given a fine of $2500 on the third count.

There are two principal issues raised on this appeal: (a) to what extent may extrajudicial admissions of the defendant be used as evidence of the commission of the crime charged; and (b) were the assumptions made by the government as to the valuation of assets includable in appellant’s net worth in error?

Much of the evidence tending to support the conviction was put in the record by two agents of the Bureau of Internal Revenue who told of their conversations with the appellant during the investigatory stages of the Bureau’s pursuit of him. They recounted statements of the defendant which were highly damaging to his defense and undoubtedly influenced the jury greatly. It is now urged upon us that these extra-judicial statements of the defendant were improperly admitted into evidence because the crime was not proved independently of them, and thus that United States v. Fenwick, 7 Cir., 177…