Legal Opinion
Kent A. Adamson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 16, 1984No. 83-7150PublishedCited by 80 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
This appeal raises the question whether the exclusionary rule bars the Internal Revenue Service (IRS) from using in a civil tax proceeding evidence that concededly was illegally obtained by state police. Based exclusively upon that evidence, which we conclude was not obtained in bad faith, the Commissioner of Internal Revenue (Commissioner) made a jeopardy assessment against Adamson in the amount of $262,198.40. With certain modifications, the Tax Court upheld that assessment. Because we believe the Supreme Court’s decision in United States v. Janis, 428 U.S. 433, 96…
2Cases cited13 opinions
- United States v. LeonSupreme Court of the United States · 1984
- Welch v. HelveringSupreme Court of the United States · 1933
- Rochin v. CaliforniaSupreme Court of the United States · 1952
- Elkins v. United StatesSupreme Court of the United States · 1960
- United States v. JanisSupreme Court of the United States · 1976
8 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Jacob Ikperha Orhorhaghe v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1994
- Mario Gonzalez-Rivera v. Immigration & Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1994
75 more not listed; retrieve them via the Exa API.