GAVOSTO v. COMMISSIONER

Docket No. 9099-93.

68 T.C.M. 827 (1994)

T.C. Memo. 1994-481

Philip C. Gavosto and Barbara J. Gavosto v. Commissioner.

United States Tax Court.

Filed October 3, 1994.


Attorney(s) appearing for the Case

Neal J. Hurwitz, 1370 Ave. of the Americas, New York, N.Y., for the petitioners. William J. Gregg, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

This case is before us on petitioners' motion to suppress evidence on the ground that it is grand jury material received by respondent illegally, and in violation of Rule 6(e) of the Federal Rules of Criminal Procedure (Rule 6(e)), and to vacate the deficiency.

Some of the facts have been stipulated for the purposes of this motion and are found accordingly. The stipulation of facts and the stipulated exhibits...

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