RESHA v. UNITED STATES

Nos. 84-5012, 84-5015 and 84-5016.

767 F.2d 285 (1985)

Charles J. RESHA (84-5012), Jack Dickens (84-5015), Homer Lee Scott (84-5016), Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided July 11, 1985.


Attorney(s) appearing for the Case

Joe B. Brown, U.S. Atty., Nashville, Tenn., James C. Thomason, III, Richard Farber, argued, U.S. Dept. of Justice, Tax Div., Civil Trial Section, Southern Region, Washington, D.C.; Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup, Appellate Section, for defendant-appellant.

Hugh C. Howser, argued, Trabue, Sturdivant & DeWitt, Nashville, Tenn., for plaintiffs-appellees.

Before LIVELY, Chief Judge, KRUPANSKY, Circuit Judge, and PECK, Senior Circuit Judge.


LIVELY, Chief Judge.

The government appeals from summary judgment in favor of the plaintiffs in this suit for a refund of wagering excise taxes, penalties and interest which the plaintiffs contended were erroneously and illegally assessed. The issue is whether evidence derived from a lawful wiretap during an investigation of criminal activities and later disclosed to revenue agents who use it for the purpose of making civil tax assessments is subject to suppression...

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