Kluger v. Commissioner
United States Tax Court
Respondent issued a statutory notice to P, based entirely upon information obtained from certain grand jury proceedings pursuant to an order of an appropriate Federal District Court under rule 6(e), Fed. R. Crim.
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Respondent issued a statutory notice to P, based entirely upon information obtained from certain grand jury proceedings pursuant to an order of an appropriate Federal District Court under rule 6(e), Fed. R. Crim. P. Such order was concededly not issued in accordance with standards later laid down by the Supreme Court in United States v. Baggot, 463 U.S. 476 (1983), and United States v. Sells Engineering, Inc., 463 U.S. 418 (1983). P moved to suppress all evidence obtained from the grand jury materials, and to shift the burden of going forward with the evidence to respondent, based upon a…
1ConcurrenceChabot, J.
I do not join in part III of the majority opinion. Since part III of the majority opinion does not affect the result (majority opinion, pp. 336, 341), I agree with the result reached by the majority.
Part III of the majority opinion deals with "the exclusionary rule”. In general terms, "the exclusionary rule”1 operates in certain instances to exclude illegally obtained evidence.
Although evidence is excluded under "the exclusionary rule”, most evidence exclusion problems do not fall within "the exclusionary rule”. For example, exclusion of evidence on account of hearsay (rule 802, Fed. R.…
2Cases cited4 opinions
- United States v. CalandraSupreme Court of the United States · 1974
- United States v. Sells Engineering, Inc.Supreme Court of the United States · 1983
- United States v. BaggotSupreme Court of the United States · 1983
- United States v. YoungDistrict Court, E.D. Texas · 1980