Legal Opinion
Charles J. Resha (84-5012), Jack Dickens (84-5015), Homer Lee Scott (84-5016) v. United States
Court of Appeals for the Sixth Circuit
Decided July 11, 1985No. 84-5012, 84-5015 and 84-5016PublishedCited by 15 opinions
1Opinion of the Court
LIVELY, Chief Judge.
The government appeals from summary judgment in favor of the plaintiffs in this suit for a refund of wagering excise taxes, penalties and interest which the plaintiffs contended were erroneously and illegally assessed. The issue is whether evidence derived from a lawful wiretap during an investigation of criminal activities and later disclosed to revenue agents who use it for the purpose of making civil tax assessments is subject to suppression in an action to recover taxes paid pursuant to such assessments. The district court suppressed the evidence and, since the…
2Cases cited10 opinions
- Iannelli v. United StatesSupreme Court of the United States · 1975
- United States v. GiordanoSupreme Court of the United States · 1974
- United States v. DonovanSupreme Court of the United States · 1977
- United States v. ChavezSupreme Court of the United States · 1974
- United States v. IannelliCourt of Appeals for the Third Circuit · 1973
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States of America, at Nos. 89-5372/5383, at No. 89-5510 v. Gaetano Vastola, at No. 89-5372, at No. 89-5510 v. Elias Saka, at No. 89-5383Court of Appeals for the Third Circuit · 1990
- United States v. Salvatore A. Williams, A/K/A "Sonny." United States of America v. Salvatore C. Williams, A/K/A "Sal." United States of America v. Adolph Williams, A/K/A "Junior."Court of Appeals for the Third Circuit · 1997
- United States v. NoriegaDistrict Court, S.D. Florida · 1991
- Telish v. Cal. State Personnel BoardCalifornia Court of Appeal · 2015
- State v. GilmoreWisconsin Supreme Court · 1996
10 more not listed; retrieve them via the Exa API.