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GLUCK v. UNITED STATES

Nos. 84-5323, 84-5282.

771 F.2d 750 (1985)

Paul GLUCK and Ina Gluck, Appellants, v. UNITED STATES of America, Appellee. Sidney STEIN; Stein & Stein; Stein's Foot Specialties, Inc., Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided August 28, 1985.

Attorney(s) appearing for the Case

Carl B. Levy (argued), Joseph G. Aronson, Livingston, N.J., for appellants in No. 84-5282.

Bruce Goldman (argued), Edwin Fradkin, John J. O'Toole, Starr, Weinberg & Fradkin, Roseland, N.J., for appellee in No. 84-5323.

W. Hunt Dumont, U.S. Atty., Newark, N.J., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Charles E. Brookhart, William A. Whitledge (argued), Attys. Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellee in No. 84-5282, and appellant in No. 84-5323.

Before GARTH, BECKER and ROSENN, Circuit Judges.

OPINION OF THE COURT

EDWARD R. BECKER, Circuit Judge.

These consolidated appeals present the question whether certain Internal Revenue Service summonses should be quashed because they resulted from grand jury information obtained by reason of a district court's Fed.R.Crim.P. 6(e) order that would now be invalid under United States v. Baggot, 463 U.S. 476, 103 S.Ct. 3164, 77 L.Ed.2d 785 (1983). We hold that they should...

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