United States v. Payner

The question is whether the District Court properly suppressed the fruits of an unlawful search that did not invade the respondent’s Fourth Amendment rights.

I

Respondent Jack Payner was indicted in September 1976 on a charge of falsifying his 1972 federal income tax return in violation of 18 U. S. C. § 1001.1 The indictment alleged that respondent denied maintaining a foreign bank account at a time when he knew that he had such an account at the Castle Bank and Trust Company of Nassau, Bahama Islands. The Government’s case rested heavily on a loan guarantee agreement dated April 28, 1972, in…