Arthur Meister and Dorothy Meister v. Commissioner of Internal Revenue

OPINION OF THE COURT

KALODNER, Circuit Judge.

The primary question presented is whether the Tax Court erred in rejecting the appellant-taxpayers’ contention that critical documentary evidence in the instant civil tax proceeding was inadmissible because it was obtained in violation of their Fourth and Fifth Amendment rights in that it had been wrongfully taken from them by their bookkeeper and later allegedly illegally “seized” by the Government in a search of the then deceased bookkeeper’s home where they were found.

A second question presented is whether the Tax Court erred in admitting into…