William Lyle Boyle v. United States

In an indictment containing four counts, appellant was charged with having willfully filed false federal income tax returns for the years 1959 and 1960 and with having filed false amended returns for the same years. 26 U.S.C. § 7206 (1). In a jury trial, he was found guilty of all four offenses with which he was charged. His motion for new trial was denied, and he appeals.

The appellant does not claim that the evidence was insufficient to support conviction. He bases his appeal on two grounds: (1) That certain evidence was illegally seized and for that reason should not have been admitted against him and (2) that testimony of certain oral statements made by him to investigating officers should have been barred because of the failure of the officers to give him required warnings.

Appellant occupied the position of manager of the Midway City (California) Sanitation District. One Edwin L. Bark ley had performed services for the District. Barkley conducted his business through Barkley Pipeline Company and Mesa Pipe Line and Supply, Inc., and authorities believed that Barkley, by falsifying billing records and accounts, had overcharged the Sanitation District for the services which…