Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 41




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          regard to partnership property.  See, e.g., In re Subpoena Duces            
          Tecum, 81 F. Supp. 418 (N.D. Cal. 1948) (partnership was able to            
          claim Fourth Amendment rights); cf. Fleming v. Montgomery Ward &            
          Co., 114 F.2d 384, 387 (7th Cir. 1940) (“corporation is entitled            
          * * * to the protection of the Fourth Amendment against                     
          unreasonable searches and seizures of its papers.”).  The                   
          expectation of privacy in a commercial setting is less than in a            
          residential setting.  See Minnesota v. Carter, 525 U.S. 83, 89              
          (1998); New York v. Burger, 482 U.S. 691, 700 (1987) (the                   
          “expectation of privacy in commercial premises * * * is different           
          from, and indeed less than, a similar expectation in an                     
          individual’s home.”).  Petitioner has not established that the              
          partnership had any expectation of privacy with respect to                  
          AMCOR’s premises, let alone a legitimate expectation.  See United           
          States v. Padilla, supra.  As a result, petitioner has not                  
          established that he, on behalf of the partnership, has Fourth               
          Amendment standing to challenge the search of AMCOR’s premises.             
               In any event, petitioner has failed to prove that any                  
          partnership books and records were seized pursuant to the                   
          warrant.  Rule 41 of the Federal Rules of Criminal Procedure                
          addresses search and seizure.  Fed. R. Crim. P. 41(d) provides:             
               (d) Execution and Return With Inventory.  The officer                  
               taking property under the warrant shall give to the                    
               person from whom or from whose premises the property                   
               was taken a copy of the warrant and a receipt for the                  
               property taken or shall leave the copy and receipt at                  
               the place from which the property was taken.  The                      





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