Bell v. Commissioner
United States Tax Court
R obtained a copy of a criminal indictment, after it had been filed in open court, and used the information contained therein as a basis for the notices of deficiency issued to Ps. Ps contend that R's obtention and use of the indictment was a violation of rule 6(e), Federal Rules of Criminal Procedure (rule 6(e)), which shields from public disclosure matters occurring before the grand jury.
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R obtained a copy of a criminal indictment, after it had been filed in open court, and used the information contained therein as a basis for the notices of deficiency issued to Ps. Ps contend that R's obtention and use of the indictment was a violation of rule 6(e), Federal Rules of Criminal Procedure (rule 6(e)), which shields from public disclosure matters occurring before the grand jury. R's position is that the filed indictment is a public record and the procurement of a copy thereof and the subsequent use of the information contained therein is reasonable and proper. Neither Ps nor R…
1Opinion of the Court
OPINION
WHITAKER, Judge:
Petitioners’ motions to shift the burden of going forward with untainted evidence and motion to suppress evidence improperly attained filed herein were assigned to Special Trial Judge Francis J. Cantrel.2 After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
CANTREL, Special Trial Judge:
These cases are presently before the Court on petitioners’ motion to shift the burden of going forward with untainted evidence and motion to suppress evidence improperly attained filed in each case.3 A hearing was…
2Cases cited23 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- 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. Richard CiambroneCourt of Appeals for the Second Circuit · 1979
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- DiLeo v. CommissionerUnited States Tax Court · 1989
- Green v. CommissionerUnited States Tax Court · 1993
- Abeson v. CommissionerUnited States Tax Court · 1990
- Bell v. CommissionerUnited States Tax Court · 1988
- Callahan v. CommissionerUnited States Tax Court · 1992
4 more not listed; retrieve them via the Exa API.