United States v. Staniford A. Sorrentino

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that where the government uses a net worth theory to prove the amount of tax a defendant owes, the government must prove that the increase in the defendant’s net worth for each year in question exceeded his reported taxable income by a substantial amount
• explaining that the jury may infer willfulness for tax evasion “from the fact of underreporting [income] coupled with evidence of conduct by the defendant tending to mislead or conceal”
• “comparison of the verdict in a criminal case with the jury’s own personal decisions ... not ... plain error”
• summary admissible where calculations based on admitted evidence and “agent who prepared the chart was available for cross-examination concerning disputed items”
• \[P]urported summaries containing assertions not otherwise supported by the record are not admissible.\
• also a tax evasion case

Source: CourtListener parenthetical corpus (CC0).