Legal Opinion
Guerra v. United States
District Court, C.D. California
Decided October 10, 1986No. CV 86-2405 MRP, CV 86-2667 MRPPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDERS DENYING SUPPRESSION OF EVIDENCE AND SETTING ASIDE TERMINATION ASSESSMENT
PFAELZER, District Judge.
On January 26, 1986, the Los Angeles County Sheriff’s Department seized approximately $167,000 from plaintiff Nicolas Guerra (“Guerra”). Since January 30, 1986, this money has been in the hands of the United States government. These suits represent two attempts by Guerra to recover this money. Because this Court holds that Fed.R.Crim.P. 41(e) cannot be asserted against the Internal Revenue Service (“IRS”) in a civil tax proceeding, plaintiff’s motion for the return and…
2Cases cited23 opinions
- United States v. LeonSupreme Court of the United States · 1984
- Franks v. DelawareSupreme Court of the United States · 1978
- Boyd v. United StatesSupreme Court of the United States · 1886
- Elkins v. United StatesSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
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3Cited by6 opinions
- United States v. Wilfried Van CauwenbergheCourt of Appeals for the Ninth Circuit · 1987
- In Re Seizure Warrant. Appeal of Cyril OnwuasoanyaCourt of Appeals for the D.C. Circuit · 1987
- People v. Superior Court (Drummer)California Court of Appeal · 1988
- Henderson v. United StatesDistrict Court, N.D. Texas · 1996
- Lavnikevich v. United StatesDistrict Court, D. Massachusetts · 1988
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