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.
Read the full summary
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…
1Opinion of the Court
Korner, Judge:
This case is before us on petitioner’s motion to suppress evidence and to shift the burden of proof, treated as a motion to shift the burden of going forward with the evidence, to respondent.1 Respondent determined a deficiency of $769,769.34 in petitioner’s 1979 Federal income tax. Respondent’s statutory notice of deficiency which contained this determination was based solely upon information respondent secured from certain grand jury proceedings. We must decide whether respondent’s use of these grand jury materials to determine the deficiency against this petitioner was…
2Cases cited76 opinions
- Stone v. PowellSupreme Court of the United States · 1976
- Weeks v. United StatesSupreme Court of the United States · 1914
- United States v. CalandraSupreme Court of the United States · 1974
- Johnson v. New JerseySupreme Court of the United States · 1966
- Linkletter v. WalkerSupreme Court of the United States · 1965
71 more not listed; retrieve them via the Exa API.
3Cited by110 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
- Pyo v. CommissionerUnited States Tax Court · 1984
- Vallone v. CommissionerUnited States Tax Court · 1987
- Cooper v. Comm'rUnited States Tax Court · 2010
105 more not listed; retrieve them via the Exa API.