Tom C. Clark

“ Since there was no direct evidence of the existence of a subsidiary conspiracy to conceal the crime of attempting to evade, the trial court he concludes, should, have sustained his motion to acquit on that ground. When the Court of Appeals held that the trial court erred in failing to grant the motion, petitioner argues that it gave him a vested right to an acquittal, which matured at the time he so moved in the trial court. A new trial, he contends, would therefore place him in double jeopardy. ”

“ Seijas maintained diaries and kept a record of the amount of 'holdout' income that he received, but he paid no tax on it. During this period, tax returns omitting the 'holdout' income were filed each year. The Court of Appeals found that 'there was abundant proof' of petitioner's participation in a conspiracy to 'evade Seijas' income taxes for the years 1942 through 1945' through concealment of the 'holdout' income during that period. ”

“ United States v. Ball, 1896, 163 U.S. 662, 672, 16 S.Ct. 1192, 1195, 41 L.Ed. 300. See also Green v. United States, 1957, 355 U.S. 184, 189, 78 S.Ct. 221, 224, 2 L.Ed.2d 199, which expressly affirmed the principle of the Ball case. ”