218 F2d 97 Dillon v. United States  218 F.2d 97  55-1 USTC P
9131  Paul DILLON, Appellant,   UNITED STATES of America,
Appellee.  No. 15048.  United States Court of Appeals, Eighth
Circuit.  Jan. 5, 1955.  Rehearing Denied Feb. 1, 1955.  Morris
A. Shenker and Sidney M. Glazer, St. Louis, Mo., for appellant.
Charles H. Rehm, Asst. U.S. Atty., St. Louis, Mo. (Harry
Richards, U.S. Atty., and Robert C. Tucker, Asst. U.S. Atty.,
St. Louis, Mo., were with him on the brief), for appellee.
COLLET, Circuit Judge.   The defendant was convicted by a jury
of attempting to defeat and evade the payment of income taxes
for the years 1950 and 1951. The Government presented evidence
showing that defendant's receipts for 1950 were substantially in
excess of the amount reported for that year, and that his
receipts for 1951 were approximately $5,700.00 more than
reported. The defendant did not testify. Counsel sought to
convince the jury that the Government's evidence was consistent
with the hypothesis that all of the money s