United States v. Young

FREEMAN, District Judge.

The defendant, a medical doctor, who stands indicted on 3 counts for willfully and knowingly attempting to evade the payment of a large portion of his income taxes owing for the calendar years 1957, 1958 and 1959, in violation of § 7201, Title 26 U.S.C., has moved to suppress as evidence his books and records for the years 1957 and 1959 and all of his receipt books.

The indictment and defendant’s motion arise from the following events. Pursuant to a previously made appointment, Internal Revenue Agent Raymond Gawel called on the defendant at his office on October 6,…