United States v. Edward Pierce

The Commissioner seeks to reduce to judgment assessments for wagering excise taxes, as well as penalties and interest. We affirm the district court’s grant of summary judgment.

FACTS

On October 12, 1965, the Los Angeles police arrested Pierce for bookmaking activities and seized his gambling records. Those showed that Pierce owed wagering taxes.

In federal and state prosecutions for gambling, Pierce’s motions to suppress the records were granted on Fourth Amendment grounds. Ruling on his suppression motion in the tax assessment case, however, was stayed pending resolution of Janis v. United States, 73-1 U.S.T.C., ¶ 16,083 (C.D. Cal., Feb. 26, 1973), aff’d, 9th Cir., July 23, 1974 (unpublished), rev’d, 428 U.S. 433 , 96 S.Ct. 3021 , 49 L.Ed.2d 1046 (1976). In Janis, the Court held that evidence seized in violation of the Fourth Amendment may be used for federal tax assessment. 428 U.S. at 454 , 96 S.Ct. 3021 .

On May 13, 1977, the Commissioner filed a motion for summary judgment based on its tax assessment. Richard Sherman, counsel for Pierce, submitted opposing papers 39 days late. These papers consisted of a two-paragraph affidavit stating that “defendant . . . wishes to…