Donia Smith v. United States

In connection with a narcotics investigation of one George Collins and one Maxine Bridges, government agents in 1972 conducted warranted searches of a residence and a bank safety deposit box in Oakland, California. $33,950 in cash was seized. To satisfy income taxes assertedly owed by the two suspects, the government levied on the seized money.

The searched residence was jointly owned by Bridges and Collins. Appellant is the mother of Bridges and lived with her daughter in that residence. The safety deposit box was held jointly in the names of Bridges and appellant.

In March, 1973, appellant made a claim for return of the seized money. The claim was denied and this suit, asserting wrongful levy under 26 U.S.C. § 7426 , was brought. Prior to trial appellant moved for return of the money under Rule 41(e) of the Federal Rules of Criminal Procedure, upon the ground that the searches and seizures were in violation of the Fourth Amendment. Ruling on the motion was deferred by the district court until after trial. Trial was conducted and the court found that appellant had no ownership interest in the money. Judgment was rendered against appellant. The court then declined to grant…