United States v. Jernigan, 26360.
| Decision Date | 07 July 1969 |
| Docket Number | No. 26360.,26360. |
| Citation | 411 F.2d 471 |
| Parties | UNITED STATES of America, Appellee, v. Jack W. JERNIGAN, Appellant. |
| Court | U.S. Court of Appeals — Fifth Circuit |
John L. Briggs, Madsen & Briggs, E. Coleman Madsen, Jacksonville, Fla., for appellant.
Edward F. Boardman, U. S. Atty., Samuel S. Forman, Asst. U. S. Atty., Gary B. Tullis, Asst. U. S. Atty., Jacksonville, Fla., for appellee.
Before TUTTLE and SIMPSON, Circuit Judges, and CASSIBRY, District Judge.
On this appeal from a conviction of appellant for violation of the statute against wilfully and knowingly making and subscribing a false corporate tax return (26 U.S.C.A. § 7206(1)), appellant makes three principal arguments here.
He first questions the admission by the trial court of corporate records, part of which were not positively identified by the recently appointed secretary-treasurer of the company. In view of the fact that the documents came from the corporation's files and in view of the statement by counsel before us that the authenticity of these documents could have been established by other appropriate witnesses, we conclude that no prejudicial error was committed.
The second point raises again the question whether an internal revenue agent who knows of an apparent tax deficiency must give a taxpayer, later indicted and tried, a Miranda-type warning in order to make the taxpayer's statement admissible in evidence against him. In common with many other circuits, we have held that no such warning is required. See Agoranos v. United States, 5 Cir., 409 F.2d 833, dec. April 2, 1969. See also Cohen v. United States of America, 8 Cir. (1968), 405 F.2d 34, cert. denied 394 U.S. 943, 89 S.Ct. 1274, 22 L.Ed.2d 478 (April 1, 1969).
Finally, appellant complains of the admission into evidence of proof of checks made payable to his corporation, but cashed by him in years other than those included in the indictment. The trial court charged the jury as follows with respect to these checks:
The Court has permitted evidence concerning transactions of the Defendant in years prior to, as well as subsequent to, the years covered by the Indictments — which evidence related to instances of understatement of income by the Defendant. This evidence was not admitted as proof of evasion in the tax years, but was admitted solely and exclusively for the purpose of showing a pattern of conduct on the part of the Defendant in earlier and subsequent years, and bears only upon the intent of the Defendant to violate the Statute for the years set forth in the Indictments, and for that limited purpose only. This evidence of prior and subsequent conduct is not...
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