CMEM, Inc. v. Commissioner
United States Tax Court
Petitioners allege that respondent violated petitioners' constitutional rights in gathering information during an examination of petitioners' returns for various years. For a remedy, petitioners have moved for us to suppress all allegedly "tainted" evidence and to issue protective orders against respondent's attempts at discovery. Held, petitioners' motions will be denied; respondent's discovery motions will be granted.
1Opinion of the Court
CMEM, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CMEM, Inc. v. Commissioner
Docket Nos. 1667-88, 1548-89, 13579-89
United States Tax Court
T.C. Memo 1991-467; 1991 Tax Ct. Memo LEXIS 516; 62 T.C.M. (CCH) 806; T.C.M. (RIA) 91467;
September 24, 1991, Filed
Petitioners allege that respondent violated petitioners' constitutional rights in gathering information during an examination of petitioners' returns for various years. For a remedy, petitioners have moved for us to suppress all allegedly "tainted" evidence and to issue protective orders against respondent's…
2Cases cited27 opinions
- Elkins v. United StatesSupreme Court of the United States · 1960
- McNabb v. United StatesSupreme Court of the United States · 1943
- United States v. PowellSupreme Court of the United States · 1964
- Abel v. United StatesSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
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