United States v. John Besase

PECK, Circuit Judge.

This appeal is from a judgment entered against the government in its suit to reduce certain tax assessments against the defendant taxpayers to judgment. The district court found the search warrant pursuant to which evidence upon which the tax assessments were based was seized had not issued upon probable cause, and that, therefore, such evidence was inadmissible. The evidence excluded was essential to the government’s case, which the district court therefore dismissed. Appellant argues that the search warrant in question was supported by affidavits providing probable cause…