EISENBERG ET AL.

v.

SMITH, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By (43 total)

• Moreno v. State, 418 So. 2d 1223 (Fla. 3d DCA 1982)
  ….Stat.; hearsay, § 90.801, Fla.Stat.; where probative value is substantially outweighed by danger of unfair prejudice, § 90.-403, Fla.Stat.; product of unlawful search and seizure, Field v. United States, 263 F. 2d 758 (5th Cir. 1959), cert. denied, 360 U.S. 918, 79 S.Ct. 1436, 3 L.Ed.2d 1534 (1959) and State v. Mach, 187 So. 2d 918 (Fla. 2d DCA 1966); product of illegally obtained confession, Collins v. Wainwright, 311 So. 2d 787 (Fla. 4th DCA 1975); results of polygraph examination in absence of stipulati…
• United States v. Wuagneux, 683 F.2d 1343 (11th Cir. 1982)
  …xpayer] was so apprised by the warning inherent in the request when [the Revenue Agent] identified himself and disclosed his purpose to audit certain returns of the corporation. United States v. Sclafani, 265 F. 2d 408, 415 (2d Cir.), cert. denied, 360 U.S. 918, 79 S.Ct. 1436, 3 L.Ed.2d 1534 (1959); see also Prudden, supra, 424 F. 2d at 1032 (identity fully disclosed); United States v. Bailey, 447 F. 2d 735, 738 (5th Cir. 1971). It is established, at the least, that revenue agents need not expressly advi…
• United States v. Horton R. Prudden, 424 F.2d 1021 (5th Cir. 1970)
  …v. United States, 255 U.S. 298, 41 S.Ct. 261, 65 L.Ed. 647 (1921); Spahr v. United States, 409 F. 2d 1303 (9th Cir. 1969), cert. den., 396 U.S. 840, 90 S.Ct. 102, 24 L.Ed.2d 91 (1969); United States v. Sclafani, 265 F. 2d 408 (2d Cir.), cert. den., 360 U.S. 918, 79 S.Ct. 1436, 3 L.Ed.2d 1534 (1959). We explicitly reject the government’s contention that the agents were free to use fraud, deceit or trickery. In cases where the IRS agents are obtaining consent to examine documents, they cannot gain such cons…

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