United States v. Jose Robert Gomez-Soto
Opinion
Opinion
Curtis, J.
Appellant Gomez-Soto (Gomez) appeals his conviction of violating Title 21 U.S.C. § 963 [conspiracy to import cocaine]; Title 21 U.S.C. § 846 [conspiracy to distribute cocaine]; and three counts of violating Title 26 U.S.C. § 7201 [income tax evasion]. Gomez was tried and convicted by the court below, sitting without a jury.
Gomez asserts that: (1) the evidence seized by virtue of the March 19, 1981 search warrant was improperly admitted against him, because the warrant authorizing the search was so general in nature as to violate the fourth amendment; (2) closed containers found within the area to be searched, but not particularly described on the face of the warrant, were impermissibly searched and the contents seized; and finally, there was insufficient evidence to convict him of income tax evasion, as the goverriment used the “net worth” method of computation without a proper foundation.
Believing as we do that none of these contentions have merit, we affirm.
STATEMENT OF FACTS
On March 19, 1981, a warrant was issued authorizing the search of Gomez’s home in Woodside, California, based upon an affidavit submitted by a DEA agent.