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· 4/12/1957

Prunier v. Commissioner

Citations

  • 28 T.C. 19
  • 1957 U.S. Tax Ct. LEXIS 226

How courts have described this case

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

  • holding that evidence of active drug dealing, together with the affiant's statement that drug dealers commonly use multiple cell phones to conceal their business, supported a fair inference that the phones would contain evidence of drug dealing
  • declining to apply plain error review and finding waived a claim covered by Rule 12 that was not raised below, and as to which good cause did not exist to excuse the failure

Source: CourtListener parenthetical corpus (CC0).

Judges: Withey,Opper,Rice

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.