net worth method

A method of calculating the income of a person whose records are inadequate; establishing a net worth of the person as of the beginning of a year, subtracting such amount from the amount established as his net worth at the end of the year, and repeating such calculation for each succeeding year of the period under examination. Holland v United States, 348 US 121, 99 L Ed 150, 75 S Ct 127.

Ballentine's law dictionary. . 1998.

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