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HOUSER v. COMMISSIONER

Docket No. 18937-88.

96 T.C. 184 (1991)

WILLIAM H. HOUSER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 13, 1991.

Attorney(s) appearing for the Case

Kenneth R. Hughes, for the petitioner.

Ronald T. Jordan, for the respondent.

CHABOT, Judge:

This matter is before us on petitioner's motion to suppress evidence on the ground that his Fourth Amendment rights were violated during the searches in which the evidence was seized.

Respondent determined deficiencies in Federal individual income tax and additions to tax against petitioner as follows:

                                                            Additions to tax                          <...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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