Charles E. Marquart, III - Page 3

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            Respondent concedes that if we exclude the documents, petitioner                            
            is not liable for income tax deficiencies or additions to tax for                           
            the years in issue.  We hold the search was proper, the documents                           
            will not be excluded, and petitioner is liable for tax                                      
            deficiencies and additions to tax in the agreed-upon amounts.                               
                                             Background                                                 
                  Some of the facts have been stipulated and are so found.                              
            The stipulated facts and the exhibits submitted therewith are                               
            incorporated herein by this reference.  Petitioner resided in                               
            Acme, Washington, when he petitioned the Court.                                             
                  Whatcom County sheriff's deputies entered and searched                                
            petitioner's house on two separate occasions.  The documents                                
            petitioner seeks to exclude were seized in the course of the                                
            second search, but the origins of the dispute trace back to the                             
            first search.                                                                               

                  2(...continued)                                                                       
            Revenue Code in effect for the years in issue. The parties have                             
            since agreed that in the event the instant motion is denied,                                
            petitioner will be liable for tax deficiencies and additions to                             
            tax in the following amounts:                                                               

                                                             Additions to Tax                           
                                                             Sec.              Sec.                     
                        Year            Deficiency            6651             6654                     
                        1991              $11,108            $2,277            $638                     
                        1992              7,475              1,869             326                      
                        1993              727                182               32                       
                        1994              4,628              1,157             239                      
                        1995              3,639              910               199                      






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