UNITED STATES v. BAKER

No. 21034.

451 F.2d 352 (1971)

UNITED STATES of America, Plaintiff-Appellee, v. Howard Lee BAKER, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

November 26, 1971.


Attorney(s) appearing for the Case

John L. Tyler, Detroit, Mich., for appellant.

Richard B. Buhrman, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Crombi J. D. Garrett, John P. Burke, Attys., Department of Justice, Washington, D. C., on the brief, for appellee.

Before PHILLIPS, Chief Judge, and WEICK and CELEBREZZE, Circuit Judges.


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...

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