The following excerpt is from Cervantes v. Walker, 589 F.2d 424 (9th Cir. 1978):
In Mathis v. United States, 391 U.S. 1, 88 S.Ct. 1503, 20 L.Ed.2d 381 (1968), the government sought to distinguish the application of Miranda in the prison setting by urging that it was merely a routine tax investigation and that Mathis was not put in jail by the officers questioning him. Mr. Justice Black, speaking for the majority, declared:
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