Berzon v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding “fifth factor indicate[d] that the interview was not custodial” because agents repeatedly told defendant “he was not under arrest and was free to leave”
• “[T]he brief handcuffing of a suspect does not render an interview custodial per se[].”
• “[W]here a party did not act with ‘an improper motive, it is rare to sanction a party in a method as draconian as suppressing the evidence.’” (quoting United States v. Ortiz, 213 F. App’x 312, 315 (5th Cir. 2007) (per curiam))
• never discussing a cost-benefit step in the custody inquiry

Source: CourtListener parenthetical corpus (CC0).