UNITED STATES OF AMERICA, PLAINTIFF-APPELLEE,
v.
HOWARD LEE BAKER, DEFENDANT-APPELLANT
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The court held that the taxpayer waived his objection to the IRS's re-examination of his books and records by voluntarily furnishing them, and that there was no error in the admission of testimony or restriction of cross-examination.
Appellant was convicted of income tax evasion. He appealed, arguing the IRS re-examined his books without complying with 26 U.S.C. § 7605(b). The taxp…
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PER CURIAM.
In his appeal from a conviction by a jury for income tax evasion, appellant complains about a re-examination of his books and records by agents of Internal Revenue Service without complying with the provisions of 26 U.S.C. § 7605(b). The trouble with this contention is that taxpayer never objected to the re-examination, but voluntarily furnished the books and records to the agents. He therefore waived compliance with the statute. Lessmann v. Commissioner of Internal Revenue, 327 F. 2d 990, 996 (8th Cir. 1964); United States v. O’Connor, 237 F. 2d 466, 476 (2d Cir. 1956); United States v. Young, 215 F. Supp. 202 (E.D.Mich.1963).
There was no duty on the part of the Internal Revenue agents to advise taxpayer of his constitutional rights. United States v. Stribling, 437 F. 2d 765 (6th Cir. 1971), and cases cited therein.
Nor do we find any error in the admission of testimony of taxpayer’s attorney in fact, who was also an attorney at law. The attorney testified concerning leads furnished to the Government which it was bound to investigate in connection with its net worth computation. No confidential matters were disclosed to the agents.
We find no error in an unresponsive answer of a witness to a question propounded by the Prosecutor. The Court did not unduly restrict cross-examination of the witness Washington.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- United States v. O'Connor, 237 F.2d 466 (2d Cir. 1956)
- Lessmann v. Commissioner OF Internal Revenue, 327 F.2d 990 (8th Cir. 1964)
- United States v. Stribling, 437 F.2d 765 (6th Cir. 1971)