Legal Opinion
Eric F. Weiss Mary E. Weiss v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 26, 1990No. 89-70148PublishedCited by 11 opinions
1Opinion of the Court
REINHARDT, Circuit Judge:
In April 1984, the IRS determined deficiencies in Eric and Mary Weiss’s income tax and assessed additional taxes for 1976, 1977, and 1978. The Weisses petitioned the Tax Court for a redetermination and moved the Tax Court to suppress evidence derived from the IRS’s exercise of “institutional bad faith.” This institutional bad faith, which was found to exist by a district judge in a prior criminal prosecution based on the same facts, consisted at least in part of violations of internal agency regulations. However, IRS regulatory violations do not require the…
2Cases cited12 opinions
- United States v. CaceresSupreme Court of the United States · 1979
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- Wayne R. La Mura v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Bruce Pickel and Lauren Pickel v. United StatesCourt of Appeals for the Third Circuit · 1984
- United States v. Robert v. SnowadzkiCourt of Appeals for the Ninth Circuit · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Sonya Evette SingletonCourt of Appeals for the Tenth Circuit · 1998
- UNITED STATES of America, Plaintiff-Appellant, v. Ethelbert Chibuike ANI, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1998
- Jones v. CommissionerUnited States Tax Court · 1991
- United States v. MehtaDistrict Court, D. Massachusetts · 2002
- Broderick v. CommissionerCourt of Appeals for the Ninth Circuit · 2003
6 more not listed; retrieve them via the Exa API.