Carl W. Spahr and William A. Kaiser v. United States

409 F.2d 1303 Carl W. SPAHR and William A. Kaiser, Appellants, v. UNITED STATES of America, Appellee. No. 21324. United States Court of Appeals Ninth Circuit. March 28, 1969. Rehearing Denied June 20, 1969. 1 Bruce I. Hochman (argued), of Hochman & Salkin, Los Angeles, Cal., for appellants. 2 Jo Ann Dunne (argued), Asst. U. S. Atty., Wm. Matthew Byrne, Jr., U. S. Atty., Robert L. Brosio, Asst. U. S. Atty., Eric A. Nobles, Asst. U. S. Atty., Los Angeles, Cal., for appellee. 3 Before KOELSCH and BROWNING, Circuit Judges, and POWELL, District Judge. POWELL, District Judge: 4 Appellants challenge their conviction on four counts of attempting to evade corporate income taxes for the years 1959-1962, inclusive. Appellants were officers of a California corporation known as Pioneer Diecasters, Inc. They were responsible for the preparation of the corporate income tax returns. There is no challenge to the sufficiency of the evidence. It shows four distinct schemes to evade taxes. Error is claimed in the denial by the trial court of appellants' motion to suppress evidence obtained in violation of their Fourth, Fifth and Sixth Amendment rights. The facts pertinent here are as follows: 5…