Graham v. Commissioner
United States Tax Court
R determined deficiencies and fraud additions against Ps based upon documents, testimony, and other information secured by R's agents from grand jury proceedings.
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R determined deficiencies and fraud additions against Ps based upon documents, testimony, and other information secured by R's agents from grand jury proceedings. These grand jury materials were obtained under Federal District Court orders under rule 6(e), Federal Rules of Criminal Procedure, which were issued by the District Courts in 1971 and 1973 before the Supreme Court's decisions in United States v. Sells Engineering, Inc., 463 U.S. 300 (1983), and United States v. Baggot, 463 U.S. (1983). Held, assuming R's use of the grand jury materials was improper, such use does not invalidate the…
1Opinion of the Court
OPINION
Parker, Judge:
Respondent has determined the following deficiencies in and additions to these petitioners’ Federal income taxes:
Docket No. Year Deficiency Sec. 6653(b)1
7603-80 1969 $34,301 $17,151
7603-80 1970 62,689 31,345
7603-80 1971 64,849 32,425
7603-80 1972 28,513 14,256
7604-80 1969 36,344 18,172
7604-80 1970 58,905 31,603
7604-80 1971 74,700 37,350
7604-80 1972 71,291 35,646
Respondent’s statutory notices of deficiency to these petitioners were based upon information respondent secured from grand jury proceedings. We must decide whether respondent’s use of these grand jury materials to…
2Cases cited27 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
- United States v. BaggotSupreme Court of the United States · 1983
22 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Kluger v. CommissionerUnited States Tax Court · 1984
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Vallone v. CommissionerUnited States Tax Court · 1987
- Jones v. CommissionerUnited States Tax Court · 1991
- In Re GrahamCourt of Appeals for the Third Circuit · 1992
35 more not listed; retrieve them via the Exa API.