University of Miami Law Review


In a recent decision the United States Supreme Court refused to exclude from admission in a federal civil tax proceeding evidence seized illegally, but in good faith, by state law enforcement officers. This note indicates that this decision reflects the Court's growing disillusionment with the fourth amendment exclusionary rule. It is argued that the opinion fails to recognize potential law enforcement abuses which may flow from such a limitation of the rule, and that. the Court did not expound upon the relevance of the good faith character of the seizures to the holding.