John Fleming, as of the Estate of Robert W. Best v. United States

The district court awarded the government $967,902.58 for taxes based on taxpayer Robert W. Best’s wagering activities. On this appeal the taxpayer’s sole basis for challenging the judgment below is that evidence of communications lawfully intercepted by agents of the Federal Bureau of Investigation during a duly authorized wiretap should not have been disclosed to revenue agents of the Internal Revenue Service and therefore was inadmissible in this civil action. We reject the taxpayer’s argument and affirm the decision below.

I

FBI agents were conducting an investigation of wagering operations…