Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 42




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               return shall be made promptly and shall be accompanied                 
               by a written inventory of any property taken.  The                     
               inventory shall be made in the presence of the                         
               applicant for the warrant and the person from whose                    
               possession or premises the property was taken, if they                 
               are present, or in the presence of at least one                        
               credible person other than the applicant for the                       
               warrant or the person from whose possession or premises                
               the property was taken, and shall be verified by the                   
               officer.  The federal magistrate judge shall upon                      
               request deliver a copy of the inventory to the person                  
               from whom or from whose premises the property was taken                
               and to the applicant for the warrant.                                  
          An employee of respondent’s made a detailed inventory of the                
          items seized pursuant to the warrant (the inventory).  Fed. R.              
          Crim. P. 41(d) requires that, upon request, the Federal                     
          magistrate shall deliver a copy of such inventory to the person             
          from whom or from whose premises the property was taken.  We                
          assume that person to be AMCOR, with whom petitioner was closely            
          related (petitioner describes himself as an “AMCOR principal”).             
          On brief, petitioner states that the inventory was filed under              
          seal.  Even if that were so, petitioner has failed to show any              
          effort to unseal the inventory and produce it in support of                 
          petitioner’s claim that partnership books and records were seized           
          pursuant to the warrant.  Petitioner does not argue that the                
          inventory would fail to show whether or not partnership books and           
          records were seized pursuant to the warrant.  Petitioner’s                  
          failure to produce the inventory or any other evidence that                 
          partnership books and records were seized pursuant to the warrant           
          leads to the inference that either such evidence does not exist             






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