UNITED STATES v. ESSER

No. 74-1997.

520 F.2d 213 (1975)

UNITED STATES of America, Plaintiff-Appellee, v. Charles A. ESSER, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided August 12, 1975.


Attorney(s) appearing for the Case

Joel Murray, Robert J. Butler, Chicago, Ill., for defendant-appellant.

James R. Thompson, U. S. Atty., Gary L. Starkman, Guy P. Seaberg, Asst. U. S. Attys., Chicago, Ill., for plaintiff-appellee.

Before CASTLE, Senior Circuit Judge, BAUER, Circuit Judge, and EAST, Senior District Judge.


BAUER, Circuit Judge.

Appellant-defendant, Dr. Charles Esser, a veterinarian, was indicted on three counts of willful evasion of income taxes for the years 1967, 1968 and 1969 in violation of 26 U.S.C. § 7201.1

I. WERE MIRANDA WARNINGS REQUIRED AT THE OUTSET OF THE INVESTIGATION?

In the latter part of 1969, Philip M. Smith was an auditor in the Field Audit Division of the Internal Revenue Service. On August...

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