Legal Opinion
Anthony N. Grimes v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided April 17, 1996No. 94-70928PublishedCited by 14 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
We consider whether the illegal seizure of evidence by agents of the Federal Bureau of Investigation and Drug Enforcement Agency (collectively “FBI”) necessarily precludes use of that evidence by the Internal Revenue Service (“IRS”) in a civil tax proceeding.
Grimes appeals the Tax Court’s entry of a decision assessing delinquent taxes and imposing fraud penalties. Grimes argues that the Tax Court erred in ruling that the exclusionary rule established in Weeks v. United States, 232 U.S. 383, 34 S.Ct. 341, 58 L.Ed. 652 (1914) does not apply in a civil tax proceeding. He…
2Cases cited17 opinions
- Weeks v. United StatesSupreme Court of the United States · 1914
- United States v. CalandraSupreme Court of the United States · 1974
- Elkins v. United StatesSupreme Court of the United States · 1960
- Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
- United States v. HalperSupreme Court of the United States · 1989
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In re the Appeal of BurchSupreme Court of Kansas · 2013
- I & O Publishing Co., Inc., and Wallace Ward v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1997
- Federal Trade Commission v. Inc21.com Corp.Court of Appeals for the Ninth Circuit · 2012
- Frimmel Management v. United StatesCourt of Appeals for the Ninth Circuit · 2018
- Johnson v. United StatesDistrict Court, D. New Jersey · 1997
9 more not listed; retrieve them via the Exa API.