UNITED STATES v. BESASE

No. 75-1054.

521 F.2d 1306 (1975)

UNITED STATES of America, Plaintiff-Appellant, v. John BESASE et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

September 9, 1975.


Attorney(s) appearing for the Case

Frederick M. Coleman, U. S. Atty., Patrick J. Foley, Asst. U. S. Atty., Toledo, Ohio, Scott P. Crampton, Gilbert E. Andrews, Chief, App. Section, Robert E. Lindsay, Carleton D. Powell, Attys., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellant.

David G. Wise, Toledo, Ohio, John Kennedy Lynch, Cleveland, Ohio, Lawrence E. Duffey, Norman E. Bischoff, Cline, Bischoff & Cook, Toledo, Ohio, for defendants-appellees.

Before PHILLIPS, Chief Judge, and CELEBREZZE and PECK, Circuit Judges.


PECK, Circuit Judge.

This appeal is from a judgment entered against the government in its suit to reduce certain tax assessments against the defendant taxpayers to judgment. The district court found the search warrant pursuant to which evidence upon which the tax assessments were based was seized had not issued upon probable cause, and that, therefore, such evidence was inadmissible. The evidence excluded was essential to the government's case, which the district...

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