Tirado v. Commissioner
United States Tax Court
Federal and State officers conducted a search pursuant to a State warrant "for narcotics -- the means of committing a crime or offense and the means of preventing a crime or offense from being discovered." Evidence obtained from the search was given to respondent. Petitioner moved to suppress such evidence and its fruits alleging it was obtained in violation of the Fourth Amendment and, therefore, was subject to the exclusionary rule.
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Federal and State officers conducted a search pursuant to a State warrant "for narcotics -- the means of committing a crime or offense and the means of preventing a crime or offense from being discovered." Evidence obtained from the search was given to respondent. Petitioner moved to suppress such evidence and its fruits alleging it was obtained in violation of the Fourth Amendment and, therefore, was subject to the exclusionary rule. Held, the evidence in question was legally seized.
1Opinion of the Court
Jacque Tirado, a.k.a. Jacque Dante, Petitioner v. Commissioner of Internal Revenue, Respondent
Tirado v. Commissioner
Docket No. 3868-74
United States Tax Court
74 T.C. 14; 1980 U.S. Tax Ct. LEXIS 152;
April 10, 1980, Filed
Federal and State officers conducted a search pursuant to a State warrant "for narcotics -- the means of committing a crime or offense and the means of preventing a crime or offense from being discovered." Evidence obtained from the search was given to respondent. Petitioner moved to suppress such evidence and its fruits alleging it was obtained in violation of the Fourth…
2Cases cited72 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Terry v. OhioSupreme Court of the United States · 1968
- Coolidge v. New HampshireSupreme Court of the United States · 1971
- Aguilar v. TexasSupreme Court of the United States · 1964
- Chimel v. CaliforniaSupreme Court of the United States · 1969
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