Opinion ID: 659920
Heading Depth: 1
Heading Rank: 1

Heading: facts

Text: 2 On January 6, 1984, FBI Special Agent Robert A. Brawner prepared an affidavit supporting an application for a warrant to search Michael A. Wolf's residence for Narcotics, Narcotics Paraphe[r]nalia, Books, Records, and other fruits and instruments, of the crime of distribution of Narcotics, in violation of Title 21, section 841(a)(1) U.S. Code. Among other things, this affidavit stated that one Vicki Toms [a]fter being advised of her constitutional rights.... admitted that she had picked up ... cocaine at an address near Xenia, Ohio. The warrant was signed by Judge Judson L. Shattuck, Jr. of the Court of Common Pleas of Greene County, Ohio, and executed by Agent Brawner and other federal and local law enforcement officers. While executing the search warrant, an officer inspected a barn on the premises and noticed marijuana in plain view inside a car. Upon learning of this observation, Agent Brawner prepared a second affidavit in support of a second application for a second search warrant explicitly covering the barn and the car. This warrant was signed by Judge Shattuck in the early hours of January 7, 1993. This warrant was also executed. In the course of the two searches, the officers seized 400.2 grams of cocaine, 201 pounds of marijuana, and $143,286 in cash.
3 On May 4, 1984, Wolf pleaded guilty to one count of possession with intent to distribute approximately 12 ounces of cocaine. Wolf was sentenced to imprisonment for nine years, plus special parole for three years.
4 On December 11, 1989, the IRS issued a notice of deficiency to Wolf, recalculating his taxable income for 1983 to include the seized cash and treating the value of the seized cocaine and marijuana as taxable income from self-employment. The IRS also asserted that Wolf was liable for negligent failure to report taxable income and for substantial understatement of tax. 5 On March 9, 1990, Wolf filed a petition in Tax Court challenging the deficiency and additions. Wolf offered the testimony of Vicki Smith (nee Toms) to the effect that, contrary to Agent Brawner's affidavit, she never admitted anything. Wolf argued that Agent Brawner's statement that Toms admitted that she had picked up cocaine at an address near Xenia was perjurious. Wolf then argued that, because the affidavit contained a perjurious statement, the subsequent search violated his rights under the Fourth Amendment. Accordingly, Wolf argued, evidence seized during the search should have been excluded from the tax deficiency proceeding. Because the second affidavit and second search followed from the first allegedly unconstitutional search, Wolf argued further, evidence from the second search should also have been excluded as fruit of the poisonous tree. Nardone v. United States, 308 U.S. 338, 341, 60 S.Ct. 266, 267, 84 L.Ed. 307 (1939). 6 The Tax Court, Judge Beghe, assumed for the purpose of argument that Wolf's Fourth Amendment rights were violated. 1 The Tax Court found that the exclusionary rule did not apply, however, because the rationale of the exclusionary rule, deterrence, would not be served in this case. Accordingly, the Tax Court admitted evidence of the seized cocaine, marijuana, and cash. On August 31, 1992, the Tax Court entered its decision finding Wolf's 1983 taxes to be deficient and imposing additions to the tax. Wolf filed a timely notice of appeal on November 27, 1992.