T.C. Memo. 1998-335 UNITED STATES TAX COURT CHARLES E. MARQUART, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17509-97. Filed September 22, 1998. P, a marijuana dealer, was arrested at his residence. At the time of the arrest, the police made a protective sweep of the residence, believing an accomplice might be present. They found a number of live marijuana plants plus documents showing P had engaged in substantial cash transactions. P later pled guilty to marijuana possession. R determined, on the basis of documents seized when P was arrested, that P had substantial unreported income for the years 1991 through 1995. P filed no returns for those years. P concedes liability for tax unless the seized documents are excluded in this proceeding. P argues the documents were fruit of an improper search that egregiously violated his Fourth Amendment rights. Held: The search was proper, the evidence will not be excluded, and R's determination, as modified by agreement of the parties, is upheld.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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