Tirado v. Commissioner
United States Tax Court
Federal and State officers conducted a search pursuant to a State warrant "for narcotics -- the means of committing a crime or offense and the means of preventing a crime or offense from being discovered." Evidence obtained from the search was given to respondent. Petitioner moved to suppress such evidence and its fruits alleging it was obtained in violation of the Fourth Amendment and, therefore, was subject to the exclusionary rule.
Read the full summary
Federal and State officers conducted a search pursuant to a State warrant "for narcotics -- the means of committing a crime or offense and the means of preventing a crime or offense from being discovered." Evidence obtained from the search was given to respondent. Petitioner moved to suppress such evidence and its fruits alleging it was obtained in violation of the Fourth Amendment and, therefore, was subject to the exclusionary rule. Held, the evidence in question was legally seized.
1Opinion of the Court
Tannenwald, Judge:
This case is before us on petitioner’s motion to suppress evidence on the ground that his Fourth Amendment rights were violated during the search in which the evidence was obtained.
FINDINGS OF FACT
Some of the facts have been stipulated for the purposes of this motion and are found accordingly. The stipulations of facts and the stipulated exhibits are incorporated herein by this reference.
At the time the petition herein was filed, petitioner was incarcerated at the Clinton Correctional Facility, Dannemora, N.Y.
On July 28, 1972, a warrant authorizing the search of apartment 8B…
2Cases cited71 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Terry v. OhioSupreme Court of the United States · 1968
- Coolidge v. New HampshireSupreme Court of the United States · 1971
- Aguilar v. TexasSupreme Court of the United States · 1964
- Chimel v. CaliforniaSupreme Court of the United States · 1969
66 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Riland v. CommissionerUnited States Tax Court · 1982
- Kluger v. CommissionerUnited States Tax Court · 1984
- Jacque Tirado, A/K/A Jacque Dante v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Graham v. CommissionerUnited States Tax Court · 1984
- Guzzetta v. CommissionerUnited States Tax Court · 1982
13 more not listed; retrieve them via the Exa API.