DiLeo v. Commissioner
United States Tax Court
Ps were targeted for grand jury investigation in 1980. In 1984 and 1985, Ps pleaded guilty to various counts of grand jury indictments. R's special agent, who assisted the Assistant United States Attorney in the grand jury proceedings and was on the 6(e) list, took the grand jury records to his office upon the conclusion of the grand jury proceedings. The special agent, prior to trial, segregated certain bank records from the remaining grand jury records.
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Ps were targeted for grand jury investigation in 1980. In 1984 and 1985, Ps pleaded guilty to various counts of grand jury indictments. R's special agent, who assisted the Assistant United States Attorney in the grand jury proceedings and was on the 6(e) list, took the grand jury records to his office upon the conclusion of the grand jury proceedings. The special agent, prior to trial, segregated certain bank records from the remaining grand jury records. After district counsel obtained authorization to inspect various bank records from the respective banks, the special agent gave him the…
1Opinion of the Court
JOSEPH R. DiLEO AND MARY A. DiLEO, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
DiLeo v. Commissioner
Docket Nos. 22366-86; 22367-86; 15778-87
United States Tax Court
T.C. Memo 1989-540; 1989 Tax Ct. Memo LEXIS 540; 58 T.C.M. (CCH) 304; T.C.M. (RIA) 89540;
September 28, 1989; As corrected October 12, 1989
Ps were targeted for grand jury investigation in 1980. In 1984 and 1985, Ps pleaded guilty to various counts of grand jury indictments. R's special agent, who assisted the Assistant United States Attorney in the grand jury proceedings and was on the 6(e) list, took the…
2Cases cited15 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. Sells Engineering, Inc.Supreme Court of the United States · 1983
- Harold M. Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- United States v. BaggotSupreme Court of the United States · 1983
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Huddleston v. CommissionerUnited States Tax Court · 1993
- DiLeo v. CommissionerUnited States Tax Court · 1991
- Dileo v. Comm'rUnited States Tax Court · 1991
- Dileo v. Comm'rUnited States Tax Court · 1991