Cedar Coal Co. v. Shuff

How later courts describe this case

• noting that evidence discovered during a violation of the Fourth Amendment is admissible if it is also discovered through an independent source
• refusing to apply state law in allocating tax payments because it "raises the specter of a plethora of different rules and requirements governing IRS treatment of undesignated payments”
• “Upon receiving his section 6672 penalty assessment, Davis paid $100 of the $69,791 penalty and filed a refund suit in federal district court. The government counterclaimed for the remainder of the penalty plus interest and fees.”