I have just re-read United States v. Fox, 2010 U.S. App. LEXIS 21386 (2010), a nonprecedential decision. (I know, one should not re-read or cite nonprecedential cases; they should just lapse into oblivion.) But I did.
In that case, the defendant was convicted of five counts of tax evasion. The Government used the net worth method of proof. The net worth method requires that the Government prove opening and closing net worth and then account for the difference in the intervening accounting periods. Unlike, in civil cases, though, this accounting does not need to be a precise exercise because, for tax evasion, all the Government need show is some -- perhaps some substantial -- tax evaded without any need for establishing a precise or even an estimated amount of the total tax evaded. And the Government must also show some likely source of taxable income or at least negate nontaxable income. Even though this is a nonprecedential decision, I wonder whether the readers think this is an odd paragraph (case citations omitted):
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