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