UNITED STATES v. CALES

No. 73-2931.

493 F.2d 1215 (1974)

UNITED STATES of America, Appellant, v. Ernest J. CALES, Jr., Appellee.

United States Court of Appeals, Ninth Circuit.

February 25, 1974.


Attorney(s) appearing for the Case

William C. Smitherman, U. S. Atty., Ronald A. Lebowitz, Asst. U. S. Atty., Phoenix, Ariz., Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Washington, D. C., Meyer T. Rothwacks, John P. Burke, Charles E. Brookhart, Appellate Section, Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellant.

A. Jerry Busby, of Debus, Busby & Green, Ltd., Phoenix, Ariz., for appellee.

Before MERRILL, GOODWIN and WALLACE, Circuit Judges.


ALFRED T. GOODWIN, Circuit Judge:

The government appeals the suppression of evidence in a prosecution for income-tax evasion. Because the trial court held the government to a reasonable-doubt standard rather than a preponderance-of-the-evidence standard on the motion to suppress, we remand the case for another hearing using the correct burden of proof.

Based upon leads discovered, in part, from an illegal wiretap, an investigation was made and, in due course...

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