Charles E. Marquart, III - Page 1

                                        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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