JONES v. COMMISSIONER

Docket Nos. 4609-87, 4610-87, 31664-87.

97 T.C. 7 (1991)

JAMES KENNETH JONES AND GRACE A. JONES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 3, 1991.


Attorney(s) appearing for the Case

David D. Aughtry and J. René Hawkins, Jr., for petitioners James Kenneth Jones, and Ken's Audio Specialties & Sewing Center, Inc.

John E. James and Kathryn Weigand, for petitioner Grace A. Jones.

Eric B. Jorgensen, for the respondent.


GERBER, Judge:

Petitioners have moved to suppress evidence allegedly obtained by respondent through trickery, deceit, and misrepresentation. Petitioners contend that respondent's agents improperly obtained information to be used in a criminal prosecution under the guise of a civil examination. Essentially, petitioners contend: (1) That respondent's criminal investigators, during a preliminary inquiry, developed sufficient information from which a full-scale...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases