United States v. Enrico Squeri

LUMBARD, Chief Judge:

This appeal by Enrico Squeri from a judgment of conviction, after a non-jury trial before Judge Murphy in the Southern District in August 1967, on four counts of wilfully attempting to evade income taxes of over $100,000 extending over four tax years, presents the sole question whether the court below erred in denying appellant’s motion to suppress certain records which he had delivered to the Internal Revenue Service during an audit of his returns. Appellant moved before trial to suppress the records, contending that they were obtained in violation of his constitutional…