Legal Opinion
In Re December 1974 Term Grand Jury Investigation
District Court, D. Maryland
Decided February 23, 1978No. Civ. A. M-78-171PublishedCited by 25 opinions
1Opinion of the Court
MEMORANDUM
JAMES R. MILLER, Jr., District Judge.
The United States seeks an ex parte court order authorizing disclosure to Internal Revenue Service (IRS) agents of documents subpoenaed by the Special Federal Grand Jury No. 1, December, 1974 and transcripts of testimony before the grand jury for the purpose of determining whether the matters under investigation have involved the incurrence of civil tax liabilities by a certain individual, hereinafter termed the taxpayer. 1
The taxpayer was indicted on multiple counts of mail fraud. Subsequently he pled guilty to willful failure to file income tax…
2Cases cited21 opinions
- Coolidge v. New HampshireSupreme Court of the United States · 1971
- United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
- Cobbledick v. United StatesSupreme Court of the United States · 1940
- United States v. HoffaCourt of Appeals for the Sixth Circuit · 1965
- United States v. Raymond J. RyanCourt of Appeals for the Ninth Circuit · 1972
16 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Kluger v. CommissionerUnited States Tax Court · 1984
- In Re Grand Jury Subpoenas, April, 1978, at BaltimoreCourt of Appeals for the Fourth Circuit · 1978
- United States v. LawsonDistrict Court, D. Maryland · 1980
- In Re Grand Jury Investigation No. 78-184. Sells, Inc., Peter A. Sells, Fred R. Witte v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- In Re the Special February, 1975 Grand Jury. In Re the Special April, 1977 Grand Jury. Appeal of James E. BaggotCourt of Appeals for the Seventh Circuit · 1981
20 more not listed; retrieve them via the Exa API.