(DOWNLOAD) "United States v. Prudden" by United States Court of Appeals for the Fifth Circuit * eBook PDF Kindle ePub Free

April 15, 2021

eBook details

Title: United States v. Prudden
Author : United States Court of Appeals for the Fifth Circuit
Release Date : January 10, 1970
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 72 KB

Description

Horton R. Prudden was indicted on seventeen counts of evading taxes due the United States. On taxpayers motion made prior to trial, the court below in a blanket order suppressed all statements made and all corporate and personal documents furnished by Prudden to a special agent of the Internal Revenue Service, together with all evidence obtained through or as a result of such statements or documentary evidence. Suppression was based on a finding that the Internal Revenue Service had obtained such statements and documents by engaging in a deliberate scheme to deceive Prudden in order to prevent his understanding that an investigation originally commenced by a revenue agent had materially altered at the time the special agent entered the case. The United States chose to appeal the suppression order rather than to proceed to trial without the evidence thus suppressed. Since the record does not clearly and convincingly demonstrate a deliberate scheme to deceive and we reject the taxpayers contention that he was entitled to Miranda warnings, we reverse.

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