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Holland Vs. United States
Cites for this judgment
- US Supreme Court
- Dec 06, 1954
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Holland v. UnitedSearch
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States - 348 U.S. 121 (1954) U.S. Supreme Court Holland v. UnitedSearch
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States, 348 U.S. 121 (1954) Holland v. UnitedSearch
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did have occasion to pass upon an application of the net worth theory where the taxpayer had no records. United States v. JohnsonSearch
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Spies v. UnitedSearch
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use of the net worth method, particularly in its scope and the latitude which it allows prosecutors. E.g., Demetree v. UnitedSearch
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United States v. CasertaSearch
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United States v. FenwickSearch
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F.2d 488. But the net worth method has not grown up overnight. It was first utilized in such cases as Capone v. UnitedSearch
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States, 51 F.2d 609 (1931), and Guzik v. UnitedSearch
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States, 54 F.2d 618 (1931), to corroborate direct proof of specific unreported income. In United States v. JohnsonSearch
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that which does not bolster its position. The problem of corroboration, dealt with in the companion cases of Smith v. UnitedSearch
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States, post, p. 348 U. S. 147 , and United States v. CalderonSearch
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of the problem is such that it cannot be met merely by the application of general rules. Cf. Universal Camera Corp. v. LaborSearch
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Brief any citation in this list with AI Studio
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Adequate. As we have previously noted, this is not the first net worth case to reach this Court. In United States v. JohnsonSearch
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books, or where his books are inadequate. Despite some support for this view among the lower courts, see United States v. RigantoSearch
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United States v. WilliamsSearch
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Remmer v. UnitedSearch
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such as the cash receipts or the accrual method, which allocate income and expenses between years. United States v. AmericanSearch
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United States v. JohnsonSearch
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every possible source of nontaxable income, a matter peculiarly within the knowledge of the defendant. See Rossi v. UnitedSearch
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has established its Page 348 U. S. 139 case, the defendant remains quiet at his peril. Cf. Yee Hem v. UnitedSearch
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the jury could have found that these acts supported an inference of willfulness, their verdict must stand. Spies v. UnitedSearch
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other than that of guilt. There is some support for this type of instruction in the lower court decisions, Garst v. UnitedSearch
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Anderson v. UnitedSearch
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Stutz v. UnitedSearch
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Hanson v. UnitedSearch
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instruction Page 348 U. S. 140 on circumstantial evidence is confusing and incorrect, United States v. Austin-BagleySearch
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United States v. BeckerSearch
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of the charge should have been in terms of the kind of doubt that would make a person hesitate to act, see Bishop v. UnitedSearch
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Miles v. UnitedSearch
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prejudiced by this, assuming it was error, is enough to indicate that the trial judge was correct, see United States v. CenterSearch
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Friedberg v. UnitedSearch
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Smith v. UnitedSearch
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McNabb v. UnitedSearch
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U.S. Supreme Court Holland v. UnitedSearch
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E.g., Demetree v. UnitedSearch
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Capone v. UnitedSearch
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and Guzik v. UnitedSearch
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In United States v. JohnsonSearch
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of Smith v. UnitedSearch
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and United States v. CalderonSearch
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Cf. Universal Camera Corp. v. LaborSearch
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Court. In United States v. JohnsonSearch
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United States v. RigantoSearch
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United States v. AmericanSearch
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See Rossi v. UnitedSearch
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Cf. Yee Hem v. UnitedSearch
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Garst v. UnitedSearch
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