United States v. Gary E. Hallman

Gary E. Hallman, hereinafter called appellant, appeals from his conviction after trial by court of violation of Title 26, U.S.C. § 7201 , income tax evasion.

Reversal is urged on the basis that the Government failed to meet its burden of proof in establishing adequately appellant’s opening net worth for each of the years in question. Specifically, appellant contends that the Government’s proof was deficient in three areas:

1) There was a failure to consider and investigate the opening net worth of appellant’s wife in establishing appellant’s net worth;

2) There was an insufficient investigation in making the computation of cash on hand in establishing the opening net worth figure;

3) There was an insufficient investigation in making the determination with respect to appellant’s securities or the proceeds of the sale thereof in establishing the opening net worth figure.

We affirm the conviction.

In contending that the Government’s determination of opening net worth is defective because it failed to take into account the net worth of his wife, appellant relies upon United States v. Meriwether, 440 F.2d 753 (5th Cir. 1971). That case holds that the Government must, in…