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.
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