Legal Opinion
Graham v. Commissioner
Court of Appeals for the Third Circuit
Decided August 28, 1985No. 84-5366PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
BECKER, Circuit Judge.
This appeal from a judgment of the United States Tax Court raises a number of questions concerning use by the Internal Revenue Service of information obtained from grand jury materials by means of a Fed.R.Crim.P. 6(e) order that would now be invalid under the Supreme Court’s decision in United, States v. Baggot, 463 U.S. 476, 103 S.Ct. 3164, 77 L.Ed.2d 785 (1983). This information forms the basis for statutory notices of tax deficiency that were challenged by appellants Thomas A. Graham (“Graham”) and Meridian Engineering, Inc. (“Meridian”) in…
2Cases cited13 opinions
- United States v. LeonSupreme Court of the United States · 1984
- United States v. JanisSupreme Court of the United States · 1976
- Almeida-Sanchez v. United StatesSupreme Court of the United States · 1973
- United States v. PeltierSupreme Court of the United States · 1975
- Lewis v. ReynoldsSupreme Court of the United States · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re GrahamCourt of Appeals for the Third Circuit · 1992
- In Re Disclosure of Grand Jury Material. Basic Earth Science Systems, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Graham v. Internal Revenue Service (In re Graham)Court of Appeals for the Third Circuit · 1992
- Thomas A. Graham and Elizabeth Graham v. Commissioner of Internal Revenue. Meridian Engineering, Inc. Of Pennsylvania v. Commissioner of Internal Revenue. Appeal of Thomas A. Graham, Elizabeth Graham, and Meridian Engineering, Inc. Of PennsylvaniaCourt of Appeals for the Third Circuit · 1985