United States v. Robert Main
Court of Appeals for the Seventh Circuit
1Opinion of the Court
PELL, Circuit Judge.
This case raises an issue expressly reserved by the Supreme Court in G. M. Leasing Corp. v. United States, 429 U.S. 338, 359, 97 S.Ct. 619, 50 L.Ed.2d 530 (1977): whether property seized by agents of the Internal Revenue Service without a warrant must be excluded from a subsequent criminal prosecution under the tax code. In order to decide this case, however, only one aspect of that issue need be considered, i. e., the retroactive effect of an exclusionary rule based on G. M. Leasing. The prosecution before us was for violations of I.R.C. § 7212(b), 26 U.S.C. § 7212(b). 1
I.…
2Cases cited19 opinions
- Coolidge v. New HampshireSupreme Court of the United States · 1971
- United States v. MatlockSupreme Court of the United States · 1974
- United States v. TuckerSupreme Court of the United States · 1972
- Stoner v. CaliforniaSupreme Court of the United States · 1964
- United States v. Di ReSupreme Court of the United States · 1948
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3Cited by44 opinions
- Gasho v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- United States v. Armando Chaidez, Lilia Silva, and Manuel ChaviraCourt of Appeals for the Seventh Circuit · 1991
- United States v. Marvin J. ZylstraCourt of Appeals for the Seventh Circuit · 1983
- United States v. Byron Steve Madison and James L. BestCourt of Appeals for the Seventh Circuit · 1982
- Dennis Wayne Williams v. United StatesCourt of Appeals for the Seventh Circuit · 1986
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