Armand C. Feichtmeir v. United States

Appellant was charged in a four count indictment with wilfully attempting to evade or defeat payment of his income tax for the calendar years 1958, 1959, 1960, and 1961 in violation of 26 U.S.C. § 7201 , entered a plea of not guilty and waived a jury; and was found guilty by the Court on Count Two for the year 1959 and Count Four for the year 1961, and acquitted on the other two counts for the years 1958 and 1960. The appellant did not testify at the trial. He appeals to this Court under the provisions of Title 28 United States Code sections 1291 and 1294.

The Government proceeded on the net worth theory and introduced evidence from which the following understatements of income and tax liability were computed:

1958

Per Return

Corrected

Taxable Income $50,472.53 $ 58,962.

Income Tax Liability 20,509.84 25,727.

1959

Taxable Income 38,522.15 134,477.

Income Tax Liability 13,661.86 79,857.

1960

Taxable Income 48,188.06 57,501.

Income Tax Liability 18,494.04 23,410.

1961

Taxable Income 64.126.25 95,299.

Income Tax Liability 28.612.25 49,547.

Appellant makes a three-pronged attack upon his conviction. First, he argues that the trial court improperly…