attempt to evade could be inferred “covering up sources of income, handling of one’s affairs to avoid making the records usual in transactions of the kind and any conduct, the likely effect of which would be to mislead or to conceal.” In the next paragraph, the Court concluded that several items of evidence apart from the failure to file a return could support an inference of a willful “attempt to evade.” The petitioner’s insistence that certain income be paid to him in cash was mentioned first among these items. Spies, 317 U.S. at 499, 63 S.Ct. at 368. Other courts have also held that an inference of a willful “attempt to evade” could be drawn from, among other evidence, a defendant’s transaction of business in cash. See, e.g., United States v. Shorter, 809 F.2d 54, 57 (D.C.Cir.) (<HOLDING>), cert. denied, 484 U.S. 817, 108 S.Ct. 71, 98
holding that conduct contained in dismissed counts may be considered by a district court in determining whether to depart from the applicable guideline range holding that in the business community cashiers checks are treated as the next best thing to cash holding that district court appropriately considered conduct which included transacting all professional and personal business in cash maintaining no bank accounts office ledgers or receipts or disbursement journals receiving compensation in cash paying employees in cash possessing no credit cards and never acquiring attachable assets in determining whether particular conduct could be charged as a continuous offense holding that there was no clear error in the district courts finding that the circumstances of the offense conduct indicate by a preponderance of the evidence that mena knew or had reason to believe that his delivery of the firearms was to someone or people who intended to use or dispose of the firearms unlawfully where the defendant twice delivered guns in a plastic bag in exchange for cash on a street in manhattan alterations in original internal quotation marks omitted holding that evidence defendant approached victim with a handgun while attempting to obtain money from conveniencestore cash register but fled without taking cash was sufficient to support convictions for attempted armed robbery