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William J. Johnston, for petitioner.
Gregory M. Hahn, for respondent.
MEMORANDUM OPINION
LARO, Judge: Charles E. Marquart III has filed a motion in
limine seeking to exclude documents police officers seized from
his residence.1 Petitioner contends the documents were seized in
the course of an improper search which egregiously violated his
Fourth Amendment right to be free of unreasonable searches and
seizures. Petitioner concedes that if we do not exclude the
disputed documents, he is liable for income tax deficiencies and
additions to tax in amounts to which the parties have agreed.2
1 Petitioner's motion literally asks the Court to restrict
respondent from "presenting testimony concerning the calculation
of the amount of [his] indebtedness". However, the parties have
argued and treated the motion as though it were aimed at
excluding the seized documents from which respondent's
calculations were derived. We do the same.
2 Petitioner originally sought redetermination of the
following income tax deficiencies determined by respondent:
$20,253, $15,272, $10,323, $11,280, and $11,426 for the years
1991 through 1995, respectively. He also sought redetermination
of additions to tax for the same years under secs. 6651(a) and
6654 in the combined amounts of $6,227, $4,484, $3,012, $3,399,
and $3,481 respectively. Section references are to the Internal
(continued...)
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