UNITED STATES v. LOCKYER

No. 71-1083.

448 F.2d 417 (1971)

UNITED STATES of America, Plaintiff-Appellant, v. Ralph LOCKYER, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

September 16, 1971.


Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen. (Meyer Rothwacks, John P. Burke and John M. Brant, Attys., Tax Division, Dept. of Justice, and C. Nelson Day, U. S. Atty., of counsel, on the brief), for appellant.

E. L. Schoenhals, Salt Lake City, Utah, for appellee.

Before SETH and DOYLE, Circuit Judges, and KERR, District Judge.


WILLIAM E. DOYLE, Circuit Judge.

This is an income tax fraud prosecution in which the government seeks a reversal of a judgment of the district court which suppressed all of the evidence and dismissed a four-count complaint. The essential basis was that the Internal Revenue agent had conducted a criminal rather than a civil investigation prior to his referring the case to the special agent, Intelligence Division, and had done so without warning the defendant-appellee...

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