Document: 348 U.S. 160 75 S.Ct. 186 99 L.Ed. 202 UNITED STATES of America, Petitioner,v.Edward B. CALDERON. No. 25. Argued Oct. 21, 1954. Decided Dec. 6, Mr. H. BrianHolland, Asst. Atty. Gen., for petitioner. Messrs. Joseph W. Burns, Norman Herring, Tucson, Ariz., respondent. Justice CLARK delivered the opinion Court. 1 The issue in this case is similar to question presented Smith v. United States, 147, 194, on corroboration respondent's extrajudicial statements concerning his 'opening net worth'. admissibility these not questioned. 2 Respondent, an operator a legitimate coin-machine business, was tried and convicted four counts charging him with willful attempts evade defeat own wife's income taxes years 1946 through 1949. Government's rested primarily worth computation, which showed increases nondeductible expenditures $62,993.47 prosecution period; during same respondent declared only $16,775.14 income. It stipulated that computation correct except as items 'cash hand' bank.' Respondent's bank balances were proved by introducing records, and, some minor adjustments, amply verified respect. As hand', particularly amount credited taxpayer beginning period, contends evidence tending substantiate figures uncorroborated admissions accused. He argues lacking independent corpus delicti, conviction cannot stand. Court Appeals agreed reversed judgment conviction, observing that, absent starting item such cash hand, 'the remainder statement proves nothing.' 9 Cir., 207 F.2d 377. We granted petition certiorari. 347 1008, 74 863. 3 Government $500 hand at point. One agents testified figure approximation based oral answer request he estimate year-end hand. According agent's notes, replied had 'approximately $500.00 pocket. believes because it habit carry about much money pocket all times.' admitted might have more than certain times, since frequently made deposits accounts sums $1,000 $2,000. appears agent did inquire into how safe or opposed funds pocket, maintaining justified treating taxpayer's regarding covering total Respondent contended failed embrace substantial sum currency date. Both adduced number circumstances support their respective positions, interpreting meaning jury could readily found circumstantial proof persuasive. In our view, concluded from referred 4 also signed written admitting opening This document contained over-all relied trial. tended show been after usual warning worked over statement, item, eight hours. Though both accountant read sought prove understood whole individual hand'; before signing asked whether correct, intending rely latter's judgment; accountant, giving defendant go-ahead, merely approved method employed compiling without passing accuracy particular figures. Again consider determining weight be given statement; we say should rejected matter law. 5 But factors are relevant provided adequate corroboration. surrounding defendant's cast doubt reliability. anxious cooperate hope limiting civil liability avoiding criminal prosecution. its 'in pocket' terminology, certainly clear. And witness, when Under circumstances, trial judge reviewing courts exercise great care accused corroborated. courts, however, can seek corroborative parties where, case, introduces behalf motion acquittal has overruled. Cf. Bogk Gassert, 149 17, 13 738, 37 631.1 6 Unlike Smith, there sufficient here financial history directly worth. Proof impoverished depression, working meals $8 week 1935, too remote, intervening years. entered business modest way 1935; discontinued low-paying job 1939; short period war, devoted entire efforts until 1945, began operate cafe well. fortunes between 1935 1946, first year, consists tax returns 1944 1945 meager regard 1941, 1942 1943. latter apparently obtained respondent, standing uncorroborated, serve corroborate other admissions. taxable $4,162 $7,328 respectively, gross receipts coin machines $9,266 $10,302. sketchy background hardly give rise inference no date gave credit for. 7 Accordingly, must search will tend establish crime directly, resort method. There several evidentiary strands merit inspection, very one Smith. held evasion fact visible assets greatly increased time receiving unrecorded amounts kept records. Here records shown incomplete. Receipts tabulated receipt books various locations. numbered; unsure many operation; considerable concern being lost misplaced. loss book would make difference $1,500 Eventually, advice books.2 But, even safeguard employed, unnumbered continued appear—and then disappear; two lost, subsequently recovered, three months. A system recording rests so unfirm foundation places different class—for purpose—than who keeps all. 8 increase considerably less case. increment four-year amounted $196,000; $17,000; average personal living expenses $3,500 year. span, are: (excluding item), $47,594; income, $16,775; expenses, $3,000 yearly (plus $1,900 expenditures). increase, though far insubstantial. While reporting $4,775 excess $16,000; added holdings States Savings Bonds; investments land buildings $9,000; poured $22,000 additional capital business. These increments, considered light sufficiently variance reported evasion. buttressed peculiar relation gains new equipment. operation, fourth gain $1,330. During equipment totaling $37,555. find investment policy inconsistent claimed losses. Furthermore, although war marked peak activity apparent postwar came profits accumulated 1947, middle became large require full accountant. hold provides Even conclusive corroboration, testimony $16,000 $17,000 conflicted corroborated ($500) prior ($2,000 $9,000), but purpose independently establishing charged accept testimony. further $4,000 end period. Taken together established, establishes deficiency $30,000.3 crime. 10 problem remains. hoard absorbed computed years,4 counts. argued showing $30,000 enough—that resulted each issue. contention. place, corroborating cash-on-hand need comply niceties annual accounting concept. years, suffices if shows Independent understated $46,000 crimes committed; rule requires more. Second, tends negate possibility alleged any supposedly went toward purchase early 1947. Almost purchased 1946; nearly still leaves $5,000 unreported income.5 remain insufficient absorb deficiencies subsequent years.6 11 said, create therefore examined insure basis false admission alone. Although entirely adequate. decision setting aside reversed. 12 Reversed. DOUGLAS dissents. By evidence, waives objections denial acquit. Lii 198 109; Leeby 192 331; Gaunt 184 284; Mosca 174 448; Hall 83 U.S.App.D.C. 166, 168 161, A.L.R.2d 1193. His may lay otherwise inadmissible initial presentation, Ladrey 81 127, 155 417, provide essential elements Goldstein, 666; Ercoli 76 360, 131 354. clear record numbering Compare R. 130—131 177—178. outset $1,971.50 conclusion yields (with expenditures) $62,993—$46,218 Eliminating reduced $1,471—to $44,747. If accepted, end, another $14,000, leaving $30,747. 1947 $7,393, 1948, $3,284. $21,019. See notes 4. 1949 $14,523.

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