Hamme v. Commissioner

How courts have described this case

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

• holding impermissibly overbroad a warrant in tax fraud investigation authorizing the seizure of all business records
• holding impermissibly overbroad a warrant in tax fraud investigation authorizing the seizure of all business records
• concluding warrant did not satisfy particularity requirement because \[i]t authorized government agents to rummage through all of [defendant's records] seeking any information pertaining to any federal crime\
• concluding warrant did not satisfy particularity requirement because “[i]t authorized government agents to rummage through all of [defendant’s records] seeking any information pertaining to any federal crime”
• stating that § 371 is so broad that citing it “places no real limitation on the warrant”
• stating that “[t]he particularity requirement ensures that a search is confined in scope to particularly described evidence relating to a specific crime for which there is demonstrated probable cause”

Source: CourtListener parenthetical corpus (CC0).