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Cir. 1994), and Adamson v. Commissioner, 745 F.2d 541 (9th Cir.
1984), affg. T.C. Memo. 1982-371.
Orhorhage v. INS, supra, was not a tax case. In Orhorhage,
the Court of Appeals for the Ninth Circuit found that an
Immigration and Naturalization Service (INS) agent acted
egregiously. It barred the INS, the agency which employed the
officer, from using evidence he had seized in a civil deportation
proceeding. The fact that, in Orhorhage, a single Federal agency
was involved in the illegal search and in the subsequent civil
enforcement proceeding weakens its precedential value in this
case. In Adamson v. Commissioner, supra, which was a Federal
civil tax case, the Court of Appeals for the Ninth Circuit found
there was no egregious behavior and, therefore, no need to
exclude disputed evidence. In its most recent pronouncement on
the subject, the Court of Appeals reserved judgment on whether it
would exclude evidence in a civil tax proceeding solely on the
basis of egregious police misconduct. Grimes v. Commissioner,
supra at 288 n.3.
Since the Supreme Court's ruling in United States v. Janis,
supra, this Court has been reluctant to exclude otherwise
admissible evidence solely because of official misconduct. See
Jones v. Commissioner, 97 T.C. 7, 27 (1991); Miller v.
Commissioner, T.C. Memo. 1998-72; Weiss v. Commissioner, T.C.
Memo. 1988-586, affd. 919 F.2d 115 (9th Cir. 1990). In this
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