WILLIAMS v. C.I.R.

No. 92-2385.

999 F.2d 760 (1993)

Melvin WILLIAMS; Mary Williams, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided July 14, 1993.


Attorney(s) appearing for the Case

Joseph L. Gibson, Jr., Silver Spring, MD, argued, for petitioners-appellants.

John A. Nolet, Tax Div., U.S. Dept. of Justice, Washington, DC, argued (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, on brief), for respondent-appellee.

Before MURNAGHAN and WILLIAMS, Circuit Judges, and BUTZNER, Senior Circuit Judge.


OPINION

MURNAGHAN, Circuit Judge:

Taxpayers Melvin and Mary Williams have appealed the United States Tax Court's assessments of tax deficiencies against them. The Internal Revenue Service (IRS), using documents, cash and valuable items seized from the Taxpayers' residence in connection with a grand jury investigation of possible criminal violations of federal narcotics laws — an investigation that never yielded an indictment — applied the ...

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