Nicholas v. Commissioner
United States Tax Court
Respondent determined deficiencies in petitioners' tax liability based on records seized in a drug raid. Held, such evidence was legally seized and properly before the Court. Held, further, respondent proved unreported income of at least the amounts determined in the statutory notices. Held, further, a part of the deficiencies for each year was due to fraud. Held, further, petitioner wife fails to qualify as an innocent spouse.
1Opinion of the Court
Sterrett, Judge:
Respondent, by statutory notices dated September 9, 1974, determined deficiencies in petitioners' Federal income taxes as follows:
Sec. 6653(a)
Docket No. Taxable year Deficiency penalty
8223-74 .1971 $40,951.80 $20,475.90
8224-74 .1972 29,155.55 14,577.17
1973 753.74 376.87
These cases were consolidated for purposes of trial, briefing, and decision. The questions presented for our consideration are as follows: (1) Whether the records used by respondent in his determination were illegally seized and, therefore, should be suppressed; (2) whether respondent correctly determined…
2Cases cited15 opinions
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