- 22 -
him to provide Resyn's records. He explained that Resyn's
receiver in bankruptcy had been unable to get Resyn's records.
Fried sent the memorandum because he wanted to review Resyn's
books and records and because the cooperating revenue agent
needed those records to prepare a proof of claim. Fried's
request was approved. Fried served grand jury subpoenas on
petitioner and Goldstein on June 17, 1971, and Philbin on
June 28, 1971. Philbin, Resyn's bookkeeper, gave Resyn's
business records to the grand jury. Respondent obtained those
records from the grand jury.
In July 1971, Special Agent Frank O'Byrne (O'Byrne) replaced
Fried in the investigation of petitioner and Resyn. O'Byrne read
the case file when he was assigned to the case. It contained
certain of Resyn's ledgers, files, and canceled checks for 1967,
1968, and 1969. The file also contained transcripts of the grand
jury testimony of Goldstein, Becker, and Philbin. The file did
not include a copy of a rule 6(e) order.
Revenue Agents Paul A. Dorgeval, Jr. (Dorgeval), and Cronin
continued to investigate petitioner and Resyn for respondent.
Dorgeval and Cronin did not read the grand jury transcripts.
From July to October 1971, respondent's agents examined
Resyn's canceled checks. They discovered a wide gap between the
time that certain Resyn checks were written and the time they
were deposited or negotiated by the payee.
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