Legal Opinion

Application of Leonardo

District Court, N.D. California

Decided July 12, 1962No. 8748PublishedCited by 16 opinions

1Opinion of the Court

SWEIGERT, District Judge.

This matter is before the Court upon the application of petitioners, partners of the Avila Meat Company, for an order directing the return of seized property and the suppression of evidence obtained by government revenue agents allegedly in violation of Section 7605(b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7605(b), as well as in violation of the Fourth and Fifth Amendments to the United States Constitution, and for an order restraining the United States Attorney for these reasons from submitting such allegedly illegally obtained evidence to the Grand…

2Cases cited4 opinions

  1. DiBella v. United StatesSupreme Court of the United States · 1962
  2. United States v. MarescaDistrict Court, S.D. New York · 1920
  3. United States v. Juan A. OrtaCourt of Appeals for the Fifth Circuit · 1958
  4. Howard M. Reineman and Helen Reineman v. United StatesCourt of Appeals for the Seventh Circuit · 1962

3Cited by16 opinions

  1. United States v. Lester Genser and Lawrence FormanCourt of Appeals for the Third Circuit · 1978
  2. United States v. William J. DawsonCourt of Appeals for the Second Circuit · 1969
  3. Collins v. CommissionerUnited States Tax Court · 1974
  4. Rife v. CommissionerUnited States Tax Court · 1964
  5. United States v. Eugene F. House, in No. 74-1450. Appeal of Evelyn M. House in No. 74-1451Court of Appeals for the Third Circuit · 1975

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