Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 19




                                       - 19 -                                         
          problems are present in this case which will prevent a successful           
          prosecution of the * * * matter.”  The first problem was the                
          death of Mr. Schreiber, whose presence the Department thought               
          vital to a successful prosecution of the other subjects of the              
          grand jury investigation.  The second problem was the risk of               
          adverse court rulings on evidentiary questions arising in                   
          connection with evidence resulting from the monitoring of                   
          Mr. Frame.                                                                  
                                       OPINION                                        
          I.  The Motion and the Hearing                                              
               The motion is made pursuant to Rules 53, 123, 142(a) and               
          requests that this case:                                                    
               be dismissed, or alternatively, that the Court shift                   
               the burden of going forward with the evidence, and/or                  
               suppress evidence illegally and improperly obtained by                 
               Respondent through pervasive and egregious misconduct,                 
               which has severely and irreparably prejudiced the Tax                  
               Matters Partner’s ability to present his case.                         
               Commencing on October 4, 1999, and ending on November 5,               
          1999, we held a hearing at which petitioner presented evidence in           
          support of the relief requested in the motion (the hearing).                
               At the close of the hearing, petitioner agreed that his                
          principal complaints were as follows:                                       
               1.  A civil investigation was carried out in the guise of a            
               criminal investigation.                                                
               2.  Conversations subject to the attorney-client privilege             
               were unlawfully monitored.                                             







Page:  Previous  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  Next

Last modified: May 25, 2011