Frank Murphy, United States v. Harris (311 U.S. 292…
“ Nor can we see any reason to make one. As the government points out, the denial of the fact that certain statements have been made may be equally as clear, deliberate, and material a falsehood as the denial of any other fact. And since statements made to government agents are generally one of the bases upon which criminal proceedings are instituted and indictments returned, such a distinction might substantially impede effective administration of criminal law. ”
