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MILLER v. COMMISSIONER

Docket No. 128-96.

75 T.C.M. 1841 (1998)

T.C. Memo. 1998-72

Roger W. Miller v. Commissioner.

United States Tax Court.

Filed February 23, 1998.

Attorney(s) appearing for the Case

Robert J. Chicoine, Larry N. Johnson, John Mark Colvin, and Darrell D. Hallet, Seattle, Wash., for the petitioner. William A. McCarthy, for the respondent.

MEMORANDUM OPINION

COHEN, Chief Judge:

Petitioner Roger W. Miller's Unopposed Motion for a Separate Trial on the Exclusionary Issue was granted, and evidence was taken on this preliminary matter. The issue now before the Court is whether the exclusionary rule should be applied to suppress, at a separate trial on the deficiency issue, evidence seized at the Bellingham, Washington, airport by a U.S. Border Patrol agent and evidence obtained as a result of...

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