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
William H. Houser, Petitioner v. Commissioner of Internal Revenue, Respondent
Houser v. Commissioner
Docket No. 18937-88
United States Tax Court
96 T.C. 184; 1991 U.S. Tax Ct. LEXIS 10; 96 T.C. No. 10;
February 13, 1991, Filed
An appropriate order will be issued, denying petitioner's motion to suppress evidence.
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…
2Cases cited27 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
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