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CAPRIO v. C.I.R.

Nos. 85-5049 to 85-5051.

787 F.2d 109 (1986)

Frank CAPRIO and Catherine Caprio, Industrial Services and Supply Company, Appellant in 85-5050, Industrial Sand and Supply Co., Appellant in 85-5051, v. COMMISSIONER OF INTERNAL REVENUE. Appeal of Frank CAPRIO in 85-5049.

United States Court of Appeals, Third Circuit.

Decided March 27, 1986.

Attorney(s) appearing for the Case

Harvey R. Poe (argued), Harvey R. Poe, P.A., Livingston, N.J., and Frederick C. Biehl, III, Soriano, Henkel, Gaydos, Marinello, Matthews & Biehl, Bloomfield, N.J., on the brief, for appellants.

Glenn L. Archer, Jr., Michael L. Paup, Charles E. Brookhart, William A. Whitledge (argued), Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before ALDISERT, Chief Judge, SEITZ and ADAMS, Circuit Judges.

OPINION OF THE COURT

ADAMS, Circuit Judge.

This appeal challenges a judgment of the United States Tax Court determining deficiencies in the taxpayers' income tax liabilities for 1968 and 1969. The taxpayers object to the use of grand jury materials, obtained by the Internal Revenue Service (IRS) through a 1977 order pursuant to Rule 6(e) of the Federal Rules of Criminal Procedure that would now be invalid under United States v. Baggot,

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