Legal Opinion
Samuel Berkowitz v. United States of America, Libellant
Court of Appeals for the First Circuit
Decided January 6, 1965No. 6411_1PublishedCited by 39 opinions
1Opinion of the Court
WYZANSKI, District Judge.
This case presents the issue whether when an agent of the United States Government has unlawfully arrested a person and, incident to that unlawful arrest, has taken from him, in violation of the Fourth Amendment to the United States Constitution, his property, the Government, over that person’s objection, can maintain a libel to forfeit that property if the Government shows that the property was intended for use in violating the internal revenue laws.
The relevant statutory provisions are codified in 26 U.S.C. §§ 7302 and 7321, which provide:
§ 7302 “It shall be…
2Cases cited10 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- Marbury v. MadisonSupreme Court of the United States · 1803
- Jones v. United StatesSupreme Court of the United States · 1960
- Boyd v. United StatesSupreme Court of the United States · 1886
- Weeks v. United StatesSupreme Court of the United States · 1914
5 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- One 1958 Plymouth Sedan v. PennsylvaniaSupreme Court of the United States · 1965
- Suarez v. CommissionerUnited States Tax Court · 1972
- United States v. One (1) 1971 Harley-Davidson Motorcycle Serial 4a25791h1, Its Tools and Appurtenances, Michael Ohlmann, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1974
- United States v. One 1975 Pontiac Lemans, Vehicle I.D. No. 2f37m56101227, Appeal of Irma ZulloCourt of Appeals for the First Circuit · 1980
- John J. Kelley v. Raymond J. Dunne, (Two Cases). Elizabeth-Ann Kelley v. William F. WhiteCourt of Appeals for the First Circuit · 1965
34 more not listed; retrieve them via the Exa API.