Houser v. Commissioner
United States Tax Court
Petitioner is a physician. His residence and business were searched by State officers pursuant to a State warrant on Aug. 28, 1985, following a warrantless inspection of his business by State officers on Aug. 21, 1985. Currency, precious stones, large amounts of prescription drugs, and records were seized from the residence. Large amounts of prescription drugs and records containing dispensing and income information were seized from the business.
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Petitioner is a physician. His residence and business were searched by State officers pursuant to a State warrant on Aug. 28, 1985, following a warrantless inspection of his business by State officers on Aug. 21, 1985. Currency, precious stones, large amounts of prescription drugs, and records were seized from the residence. Large amounts of prescription drugs and records containing dispensing and income information were seized from the business. Several hours after the search began on Aug. 28, 1985, the State officers called in respondent's agents. Respondent's agents assisted in counting…
1Opinion of the Court
CHABOT, Judge:
This matter is before us on petitioner’s motion to suppress evidence on the ground that his Fourth Amendment rights were violated during the searches in which the evidence was seized.
Respondent determined deficiencies in Federal individual income tax and additions to tax against petitioner as follows:
Sec. Sec. Sec. Sec. Sec. Additions to tax
6661 Year Deficiency 6651(a)(1)1 6651(a)(2) 6653(b) 6653(b)(1) a Í8 |o
1977 $21,942.10 $10,971.05
1978 17,318.82 8,659.41
1979 22,322.85 11,161.43
1980 32,110.60 16,055.30
1981 45,888.34 22,944.17
$14,272.65 1982 59,526.16 2($282.33) $41,993.83 *
_Ad…
2Cases cited26 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- United States v. CalandraSupreme Court of the United States · 1974
- Elkins v. United StatesSupreme Court of the United States · 1960
- Alderman v. United StatesSupreme Court of the United States · 1969
- Nardone v. United StatesSupreme Court of the United States · 1939
21 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Jones v. CommissionerUnited States Tax Court · 1991
- BALOT v. COMMISSIONERUnited States Tax Court · 2001
- Houser v. CommissionerUnited States Tax Court · 1995
- Ash v. CommissionerUnited States Tax Court · 1991
- Ash v. CommissionerUnited States Tax Court · 1991
6 more not listed; retrieve them via the Exa API.