Gordon v. Commissioner
United States Tax Court
Petitioner was a partner with his son-in-law in a legal Nevada gambling establishment. A raid pursuant to a search warrant disclosed "skimming" activities, i.e., unrecorded bets on which neither Federal wagering nor income taxes were paid. Income tax deficiencies were asserted. Held, the search warrant was valid and not overbroad, and the search party acted within its authority.
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Petitioner was a partner with his son-in-law in a legal Nevada gambling establishment. A raid pursuant to a search warrant disclosed "skimming" activities, i.e., unrecorded bets on which neither Federal wagering nor income taxes were paid. Income tax deficiencies were asserted. Held, the search warrant was valid and not overbroad, and the search party acted within its authority. Held, further: The fifth amendment privilege against self-incrimination did not preclude the respondent's use at trial of partnership records seized in the raid. Bellis v. United States, 417 U.S. 85 (1974), applies…
1Opinion of the Court
Hall, Judge:
Respondent determined a $177,472.60 deficiency plus an $88,736.30 fraud penalty under section 6653(b)1 in petitioners’ 1967 Federal income tax return.
At the call of the calendar petitioners filed a “Motion to Suppress, Strike Affirmative Allegations in Respondent’s Answer and for an Order that the Burden of Going Forward is on Respondent.” The parties agreed to proceed with the trial, and that on brief any evidence developed during the trial could be used in considering the motion.
The issues presented are:(1) Whether the statutory assessment herein is based upon evidence which…
2Cases cited34 opinions
- Chimel v. CaliforniaSupreme Court of the United States · 1969
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- Stanley v. GeorgiaSupreme Court of the United States · 1969
- Murphy v. Waterfront Commission of New York HarborSupreme Court of the United States · 1964
- Helvering v. TaylorSupreme Court of the United States · 1935
29 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Jackson v. CommissionerUnited States Tax Court · 1979
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Kluger v. CommissionerUnited States Tax Court · 1984
- Morris G. Underwood and Jackie Underwood, Individuals v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
45 more not listed; retrieve them via the Exa API.