Suarez v. Commissioner
United States Tax Court
The petitioners filed several pretrial motions in which they alleged the respondent based his determination in the statutory notice upon evidence which was obtained from the petitioner, Efrain T. Suarez, in violation of his constitutional rights.
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The petitioners filed several pretrial motions in which they alleged the respondent based his determination in the statutory notice upon evidence which was obtained from the petitioner, Efrain T. Suarez, in violation of his constitutional rights. Held: 1. The protections encompossed in the fourth amendment to the United States Constitution are applicable in a civil tax proceeding. 2. The order of a Federal District Court in a habeas corpus proceeding that a new trial be granted to petitioner, Efrain T. Suarez, was not a final and binding determination that evidence used against petitioner in…
1Opinion of the Court
Hoyt, Judge:
The respondent has determined the following deficiencies in the petitioners’ income tax and has imposed the following penalties:
Taxable year Penalty ended Deficiency (sec. 6656(a))
Dec. 31, 1963_$354, 959. 96 $17, 748. 00
Dec. 31, 1964_ 358,649.62 17,932.48
The petitioners filed several motions in advance oí trial in which they alleged -that the respondent based his determination lipón evidence which was obtained from them in violation of their rights under the United States Constitution.1 A hearing was held on these motions at Miami, Fla., and, subsequently, briefs were filed by the…
2Cases cited86 opinions
- Wong Sun v. United StatesSupreme Court of the United States · 1963
- Mapp v. OhioSupreme Court of the United States · 1961
- United States v. WadeSupreme Court of the United States · 1967
- Carroll v. United StatesSupreme Court of the United States · 1925
- Chimel v. CaliforniaSupreme Court of the United States · 1969
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3Cited by145 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- Jackson v. CommissionerUnited States Tax Court · 1979
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
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