Legal Opinion
United States v. Alice E. Leahey
Court of Appeals for the First Circuit
Decided October 7, 1970No. 7628_1PublishedCited by 126 opinions
1Opinion of the Court
COFFIN, Circuit Judge.
The issue presented by this case concerns the failure of the Internal Revenue Service (I.R.S.) to follow its own published general procedure, requiring its Special Agents to give certain warnings on initial contacts with taxpayers they are investigating. More precisely, the question is: should the courts exclude evidence obtained from an interview where a Special Agent fails to give the warnings required by that procedure?
After several initial contacts with I.R.S. employees who were not Special Agents, appellee, Alice Leahey, was visited by Special Agents in her own…
2Cases cited26 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- McNabb v. United StatesSupreme Court of the United States · 1943
- United States Ex Rel. Accardi v. ShaughnessySupreme Court of the United States · 1954
- Service v. DullesSupreme Court of the United States · 1957
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3Cited by126 opinions
- Rafael Montilla v. Immigration and Naturalization ServiceCourt of Appeals for the Second Circuit · 1991
- Vera Zabala Clemente v. United StatesCourt of Appeals for the First Circuit · 1978
- Beresford N. Springer v. Gretchen SeamanCourt of Appeals for the First Circuit · 1987
- Riland v. CommissionerUnited States Tax Court · 1982
- Francisco Alcaraz Leticia Cardenas Alcaraz v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 2004
121 more not listed; retrieve them via the Exa API.