Roger W. Miller - Page 1

                                        T.C. Memo. 1998-72                                              

                                     UNITED STATES TAX COURT                                            

                                 ROGER W. MILLER, Petitioner v.                                         
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                     Docket No. 128-96.          Filed February 23, 1998.                               

                     Robert J. Chicoine, Larry N. Johnson, John Mark                                    
               Colvin, and Darrell D. Hallett, for petitioner.                                          
                     William A. McCarthy, for respondent.                                               

                                        MEMORANDUM OPINION                                              
                     COHEN, Chief Judge:  Petitioner Roger W. Miller's                                  
               Unopposed Motion for a Separate Trial on the Exclusionary                                
               Issue was granted, and evidence was taken on this                                        
               preliminary matter.  The issue now before the Court is                                   
               whether the exclusionary rule should be applied to suppress,                             
               at a separate trial on the deficiency issue, evidence seized                             
               at the Bellingham, Washington, airport by a U.S. Border                                  

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011