Guzzetta v. Commissioner
United States Tax Court
Evidence obtained by State police officers in violation of petitioner's Fourth Amendment rights is admissible in Federal civil tax proceedings. Petitioner's motion to suppress evidence is denied. United States v. Janis, 428 U.S. 433 (1976), followed. To the extent that it is inconsistent with United States v. Janis, supra, our decision in Suarez v. Commissioner, 58 T.C. 792 (1972), will no longer be followed.
1Opinion of the Court
Nims, Judge.
This case is before us on petitioner’s motion to suppress evidence on the grounds that his Fourth Amendment rights were violated during the search in which the evidence was obtained.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation and the attached exhibits are incorporated herein by reference.
Petitioner resided in Yonkers, N.Y., at the time the petition in this case was filed.
During the early part of 1973, petitioner was the subject of police surveillance during an investigation into a purported illegal gambling operation. On March 29, 1973, pursuant to a…
2Cases cited19 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- Spinelli v. United StatesSupreme Court of the United States · 1969
- 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
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3Cited by37 opinions
- Riland v. CommissionerUnited States Tax Court · 1982
- Kluger v. CommissionerUnited States Tax Court · 1984
- Jacque Tirado, A/K/A Jacque Dante v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Berkery v. CommissionerUnited States Tax Court · 1988
- Graham v. CommissionerUnited States Tax Court · 1984
32 more not listed; retrieve them via the Exa API.