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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.
OPINION
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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