White v. United States, 13793.
| Decision Date | 21 April 1952 |
| Docket Number | No. 13793.,13793. |
| Citation | 194 F.2d 215 |
| Parties | WHITE et al. v. UNITED STATES et al. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Robert Ash, Washington, D. C., Forrest B. Jackson, Jackson, Miss., for appellant.
Joseph E. Brown, U. S. Atty., Jackson, Miss., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Meyer Rothwacks, John Lockley, Sp. Assts., to Atty. Gen., all of Washington, D. C., for appellee.
Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.
Writ of Certiorari Denied April 21, 1952. See 72 S.Ct. 760.
This appeal is from an order denying petitions and motions filed by petitioners under Rule 41(e), Federal Rules of Criminal Procedure, 18 U.S.C.A., for the return of property and to suppress evidence.
Having to do with information claimed to have been furnished by them as taxpayers to agents of the Internal Revenue Department, the object of the motions was to obtain the return of books and papers, and to prevent use by the government, in threatened prosecutions, of statements made by petitioners to the agents and information gotten by the agents from them.
The grounds in each were: that petitioner has been advised by the attorney general that the United States intends to proceed against them in the Southern District of Mississippi by prosecutions for criminal violations in connection with their income taxes for the years 1942 to 1945; and that the evidence and information which the United States proposes to present to the grand jury was obtained from them in disregard, indeed in violation, of petitioners' constitutional rights.
Specifically stated, the claims are: that the Bureau of Internal Revenue of the United States has had a long established policy, with respect to voluntary disclosures of omissions or misstatements in federal tax returns and their criminal consequences, under which any person, before an investigation is under way with regard to his income tax return, may, by making voluntary disclosures, protect himself and his family from the stigma of a felony conviction; that these petitioners had, in the years in question or some of them, made fraudulent or evasive statements in their tax returns; that this policy of the Revenue Department had come to their attention, and in reliance upon it and upon promises and inducements held out thereby to them, they had made statements and disclosures and had given full information to the Internal Revenue Office; that, therefore, such statements so made and such information so given may not be used against them in criminal prosecution, because they are statements and admissions not voluntarily made but made on the basis of promise and inducement; that from the time when they began to make these disclosures in 1946 until sometime in 1949, they did not know or suppose that any prosecution was contemplated; that they are now informed through their counsel that they are to be prosecuted upon the basis and with the use, of the evidence which was...
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