Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 17




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          premises to be searched (the premises).  Attachment B to the                
          application states Mr. Goolkasian’s belief that, on the premises,           
          there are concealed various business records of AMCOR, “for the             
          years 1982 through 1988, inclusive, and relating to the following           
          partnerships and corporations:  [a list of 192 entities, not                
          including the partnership]”.  The application states that the               
          items to be seized are “the fruits, instrumentalities, and                  
          evidence of conspiracy to commit tax evasion, in violation of               
          18 U.S.C. � 371 and 26 U.S.C. � 7201, and aiding or assisting in            
          the preparation of false or fraudulent tax returns, in violation            
          of 26 U.S.C. � 7206(2).”  Mr. Goolkasian’s affidavit is attached            
          to, and made part of, the application.  Attached to it are lists            
          of entities that had farming agreements with AMCOR.  The                    
          partnership’s name appears on one of those lists.  Items were               
          seized pursuant to the warrant, and an employee of respondent’s             
          prepared a detailed inventory of those items.                               
               On March 27, 1989, Mr. Davies recorded a telephone call                
          among himself, Mr. Frame, and Bruce Hochman, a criminal defense             
          attorney retained by Mr. Frame.  He did so without authorization            
          or permission from Mr. Goolkasian.  Mr. Goolkasian reviewed the             
          record of that conversation.  On March 28, 1989, Mr. Davies was             
          instructed not to record any more conversations with Mr. Hochman.           
          Mr. Goolkasian informed Mr. Hochman that the conversation of                
          March 27, 1989, had been recorded.                                          






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