Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-90-09009/USCOURTS-ca10-90-09009-0/pdf.json

Parties Involved:
Caster C. Buck
Appellant
Commissioner of Internal Revenue
Appellee

Document Text:

t 

t UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

CASTER C. BUCK, ) 

) 

Petitioner-Appellant, ) 

. FILED 

Unllld Srara Courr of Appeals 

Tenrh Circuit 

NOV 2 ;;J 1990 

I.OBERT L HOECKER 

Clerk 

) No. 90-9009 

v. ) 

) 

COMMISSIONER OF INTERNAL REVENUE, ) 

) 

Respondent-Appellee. ) 

(Tax Ct. No. 32735-88) 

ORDER AND JUDGMENT* 

Before LOGAN, SEYMOUR, and TACHA, Circuit Judges. 

After examining the brie.fs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this appeal. See Fed. R. App. P. 

34.(a); 10th Cir. R. 34.1.9. The cause is therefore ordered 

submitted without oral argument. 

Caster c. Buck appeals from the Tax Court's refusal to 

suppress evidence seized in three searches of Mr. Buck's 

properties pursuant to state search warrants. The search warrants 

were obtained and executed by state police. The Tax Court held 

that even if the searches were unconstitutional, the Internal 

*This order and judgment has no precedential value and shall not 

be cited, or used by any court within the Tenth Circuit, except 

for purposes of establishing the doctrines of the law of the case, 

res judicata, or collateral estoppel. 10th Cir. R. 36.3. 

Appellate Case: 90-9009 Document: 010110051346 Date Filed: 11/23/1990 Page: 1 
Revenue Service would .not be precluded from using in federal civil 

tax proceedings the evidence obtained by state authorities under 

the circumstances of this case. We agree and affirm. 

We have carefully reviewed .the authorities relied on by Buck, 

~,~,United States v. Janis, 428 U.S. 433 (1976); Tirado v. 

Conun'r, 689 F.2d 307 (2d Cir. 1982), in light of the record in 

this case, and we are not persuaded that the evidence should be 

excluded in the tax proceeding. 

The judgment of the Tax Court is AFFIRMED. 

-2-

Entered for the Court 

Stephanie K. Seymour 

Circuit Judge 

Appellate Case: 90-9009 Document: 010110051346 Date Filed: 11/23/1990 Page: 2