Document: 355 U.S. 595 78 S.Ct. 495 2 L.Ed.2d 517 UNITED STATES of America, Petitioner,v.William V. MASSEI. No. 98. Argued Jan. 9, 1958. Decided March 3, Mr. Roger Fisher, Washington, D.C., for petitioner. Richard Maguire, Boston, Mass., respondent. PER CURIAM. 1 The Court Appeals has based its remand in part on the absence 'proof likely source,' which it regards as an 'indispensable' element net worth method citing Holland v. United States, 348 121, 75 127, 99 L.Ed. 150, support conclusion. In we held that proof a source was 'sufficient' to convict case where Government did not negative all possible nontaxable sources alleged increase. This intended imply necessary every case. On contrary, should income be negatived, there would no necessity source. above explanation must taken into consideration applying doctrine this A new trial being permissible under terms order Appeals, affirm judgment. Affirmed. 3 Justice DOUGLAS judgment below opinion Cir., 241 F.2d 895, 900—901.

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