VANDER LINDEN v. UNITED STATES

Civ. No. 79-319-E.

502 F.Supp. 693 (1980)

Kenneth E. and Violet F. VANDER LINDEN, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, C. D.

December 15, 1980.


Attorney(s) appearing for the Case

Drew R. Tillotson, Des Moines, Iowa, for plaintiffs.

Mary Frances Clark, Dept. of Justice, Washington, D. C., for defendant.


ORDER

O'BRIEN, District Judge.

PRELIMINARY STATEMENT

The matter before the Court is plaintiffs' motion to suppress certain evidence obtained by the Internal Revenue Service (IRS) and to quash the tax assessments of income tax, civil fraud penalties and interest based upon said evidence. Specifically, the issue before the Court is whether the United States Government can now use, as the basis for tax assessments and civil fraud penalties, evidence...

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