Legal Opinion

Leo Zamaroni v. Jay G. Philpott, District Director of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided May 21, 1965No. 14952PublishedCited by 19 opinions

1Opinion of the Court

CASTLE, Circuit Judge.

The plaintiff-appellant, Leo Zamaroni, commenced this action in the District Court seeking to enjoin the defendantappellee, District Director of Internal Revenue, from using certain items or information derived therefrom as the evidentiary basis for asserting or proving any tax deficiencies against the plaintiff. Plaintiff’s complaint alleges that the items were seized from plaintiff’s premises by State officers by means of an unlawful search and seizure in violation of plaintiff’s constitutional rights, and that the defendant has used and intends to continue to use said…

2Cases cited3 opinions

  1. Elkins v. United StatesSupreme Court of the United States · 1960
  2. Ellis Campbell, Jr., District Director of Internal Revenue v. M. F. Guetersloh, Emma Guetersloh, Chris D. Guetersloh, and Viola GueterslohCourt of Appeals for the Fifth Circuit · 1961
  3. Peter Balistrieri v. United States of America, Robert KennedyCourt of Appeals for the Seventh Circuit · 1962

3Cited by19 opinions

  1. Louis Sager Hunsucker, Jr. v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
  2. Roberta M. Brittingham v. United States Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
  3. Patrick v. United StatesCourt of Appeals for the Seventh Circuit · 1975
  4. Hamilton v. United StatesDistrict Court, S.D. New York · 1969
  5. Koin v. CoyleCourt of Appeals for the Seventh Circuit · 1968

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