Court Opinion

ID: 9455203
Source: CourtListenerOpinion
Date Created: 2023-08-04 19:14:19.036565+00
Date Added: 2024-06-11T17:34:30.119142
License: Public Domain

ALBERT V. BRYAN, Circuit Judge,
(dissenting):
I cannot concur in the opinion of the majority because the ground for the reversal is, in my view, entirely unsound in the circumstances of this case. It was not even suggested in brief or oral argument. On the facts here .1 do not think the authorities cited require that the judgment of the District Court be overturned.
I would simply add these observations. In my judgment the prosecution was not only justified but compelled. There was a flouting of the law that gave the Government no choice, unless it was to allow every taxpayer the same privilege. The Internal Revenue agents extended him every possible consideration. His statements to them were made without importunity by word, surroundings or otherwise. The District Judge with apprehension and caution inquired into the appellant’s mental condition. Psychiat-rical scrutiny was pursued, and evidence on this concern was finely sieved by the judge before concluding that the appellant was fully competent in mind.
For all of these reasons I feel I must record my dissent.