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· 2/28/1934

Reakirt v. Commissioner

Citations

  • 29 B.T.A. 1296
  • 1934 BTA LEXIS 1395

How courts have described this case

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

  • holding that a defendant who disclaimed ownership of a briefcase in his truck did not abandon it because he “had a privacy interest in the area searched,” the briefcase “was locked, and he objected to its seizure”
  • holding the defendant did not abandon a briefcase when he kept it locked and closed in his truck
  • recognizing Simpson'^ plurality opinion as good law
  • defining the question of voluntary abandonment as one of “a combination of act and intent” with the ultimate goal of determining “ ‘whether the defendant in leaving the property has relinquished her reasonable expectation of privacy’ ” (internal quotation marks omitted
  • searching voluntarily abandoned property is an exception to the warrant requirement
  • defining the question of voluntary abandonment as one of \a combination of act and intent\ with the ultimate goal of determining \'whether the defendant in leaving the property has relinquished her reasonable expectation of privacy'\ (internal quotation marks omitted

Source: CourtListener parenthetical corpus (CC0).

Judges: Fossan

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.