Court of Appeals for the Fifth Circuit October 16, 1978, 77-5214 (United States v. Tommy Hiett)

GOLDBERG, Circuit Judge:

This is an appeal from a conviction for two counts of income tax evasion in violation of 26 U.S.C. § 7201.

Evidence presented at trial showed that from 1964 to 1970 appellant Hiett’s chief source of income was a divorce consulting firm. During this time appellant routinely paid his bills by check. The divorce consulting firm closed in late 1970 or early 1971.