UNITED STATES v. CAIELLO

No. 212, Docket 33175.

420 F.2d 471 (1969)

UNITED STATES of America, Appellee, v. Richard V. CAIELLO, Appellant.

United States Court of Appeals Second Circuit.

Decided December 31, 1969.

Certiorari Denied April 20, 1970.


Attorney(s) appearing for the Case

James P. Shanahan, Asst. U. S. Atty. (James M. Sullivan, U. S. Atty. for Northern District of New York, on the brief), for appellee.

Phillip Pinsky, Syracuse, N. Y. (Pinsky, Canter & Pinsky, Syracuse, N. Y., on the brief), for appellant.

Before LUMBARD, Chief Judge, and MEDINA and FEINBERG, Circuit Judges.


Certiorari Denied April 20, 1970. See 90 S.Ct. 1358.

LUMBARD, Chief Judge:

Richard V. Caiello appeals from his conviction on three counts of willfully attempting to evade joint income tax liability in the years 1960, 1961, and 1962 in violation of 26 U.S.C. section 7201. The appeal raises the now familiar question of whether statements and records of a taxpayer under investigation by revenue agents and special agents of the Internal Revenue Service (IRS) may...

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