Riland v. Commissioner
United States Tax Court
1. The Department of Justice's files relating to petitioner-husband were lost in 1973, but subsequently recovered. Held, the loss of such files does not constitute a violation of due process entitling petitioners to summary judgment or suppression of evidence. 2. Petitioner-husband was tried and acquitted of criminal tax fraud in May 1974. Respondent mailed a statutory notice of deficiency to petitioners concerning the years involved in the criminal trial and several prior…
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1. The Department of Justice's files relating to petitioner-husband were lost in 1973, but subsequently recovered. Held, the loss of such files does not constitute a violation of due process entitling petitioners to summary judgment or suppression of evidence. 2. Petitioner-husband was tried and acquitted of criminal tax fraud in May 1974. Respondent mailed a statutory notice of deficiency to petitioners concerning the years involved in the criminal trial and several prior years in March 1979. Petitioners argue that respondent's near 5-year delay in issuing a notice of deficiency after the…
1Opinion of the Court
OPINION
Nims, Judge:
This case is before us on petitioners’ motion for summary judgment or, in the alternative, suppression of evidence. The issues for decision are: (1) Whether the alleged loss of the Department of Justice’s files relating to petitioner W. Kenneth Riland in 1973 constitutes a violation of petitioners’ due process rights; (2) whether respondent has engaged in unconstitutional delay in issuing his statutory notice of deficiency to petitioners; (3) whether petitioners’ rights to due process have been violated by spoliation and intentional destruction of evidence allegedly engaged…
2Cases cited67 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Brady v. MarylandSupreme Court of the United States · 1963
- United States v. AgursSupreme Court of the United States · 1976
- Jackson v. DennoSupreme Court of the United States · 1964
- Fuentes v. ShevinSupreme Court of the United States · 1972
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3Cited by127 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Dellacroce v. CommissionerUnited States Tax Court · 1984
- Kluger v. CommissionerUnited States Tax Court · 1984
- Scar v. CommissionerUnited States Tax Court · 1983
- Lunsford v. Comm'rUnited States Tax Court · 2001
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