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FIELD v. UNITED STATES

No. 17319.

263 F.2d 758 (1959)

Robert E. FIELD, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

February 19, 1959.

Attorney(s) appearing for the Case

Fred Botts, Miami, Fla., for appellant.

David C. Clark, Jr., O. B. Cline, Jr., Asst. U. S. Attys., Miami, Fla., James L. Guilmartin, U. S. Atty., Miami, Fla., Lloyd G. Bates, Jr., Asst. U. S. Atty., Miami Beach, Fla., for appellee.

Before TUTTLE, JONES and BROWN, Circuit Judges.

JOHN R. BROWN, Circuit Judge.

The question here is whether property seized in violation of the requirements of the Fourth Amendment, during the enforcement of criminal laws, is thereby insulated from statutory proceedings for the assessment and collection of Federal taxes. Stated in another way the precise problem is whether, after a final order under Fed.R.Crim.P. 41(e), 18 U.S.C.A. suppressing use of the property as evidence...

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