Court of Appeals for the Second Circuit September 7, 1982, 585, Docket 81-4136 (Jacque Tirado, A/K/A Jacque Dante v. Commissioner of Internal Revenue)

OAKES, Circuit Judge

(concurring):

I do not understand the majority opinion since I do not know how the court can reach the question whether the exclusionary rule is applicable in a given instance until it determines whether the search or seizure is illegal. I agree with Judge Tannenwald of the Tax Court, for the reasons stated in his opinion, Tirado v. Commissioner, 74 T.C.