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JONES v. COMMISSIONER

Docket Nos. 4609-87, 4610-87, 31664-87.

97 T.C. 7 (1991)

JAMES KENNETH JONES AND GRACE A. JONES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 3, 1991.

Attorney(s) appearing for the Case

David D. Aughtry and J. René Hawkins, Jr., for petitioners James Kenneth Jones, and Ken's Audio Specialties & Sewing Center, Inc.

John E. James and Kathryn Weigand, for petitioner Grace A. Jones.

Eric B. Jorgensen, for the respondent.

GERBER, Judge:

Petitioners have moved to suppress evidence allegedly obtained by respondent through trickery, deceit, and misrepresentation. Petitioners contend that respondent's agents improperly obtained information to be used in a criminal prosecution under the guise of a civil examination. Essentially, petitioners contend: (1) That respondent's criminal investigators, during a preliminary inquiry, developed sufficient information from which a full-scale...

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