Leo N. Levitt and Ruth G. Levitt - Page 35

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          an unsigned 1963 return for petitioners that also showed those              
          amounts as petitioners' reported taxable income and total tax.              
          The record does not show who prepared that purported return.                
          There is no evidence that the unsigned return is the same as the            
          return petitioners filed for 1963.                                          
          A.   Whether Respondent Violated Grand Jury Secrecy Rules                   
               Before trial, petitioners moved to suppress evidence that              
          respondent used in this case which petitioners contend includes             
          matters and fruits of matters occurring before a Federal grand              
          jury in violation of rule 6(e).  The Court denied petitioners'              
          pretrial motion to suppress.  We reaffirm that ruling here.                 
               1.   Resyn Business Records Are Not Grand Jury Material in             
                    This Case                                                         
               Generally, matters occurring before a Federal grand jury may           
          not be disclosed.  Fed. R. Crim. P. 6(e); In re Grand Jury Matter           
          (Catania), 682 F.2d 61, 63 (3d Cir. 1982).  Petitioners contend             
          that Resyn's business records are matters occurring before a                
          grand jury for purposes of rule 6(e).  We disagree.                         
               Resyn created its business records independently of a grand            
          jury proceeding.  Petitioners point out that business records               
          created independently of a grand jury proceeding may be grand               
          jury matters if disclosure of them will reveal the grand jury's             
          deliberative process.  See, e.g., In re Grand Jury Subpoena                 
          (Under Seal), 920 F.2d 235, 241 (4th Cir. 1990); In re Grand Jury           
          Proceedings Relative to Perl, 838 F.2d 304, 306 (8th Cir. 1988);            

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