Sam F. and Ingrid D. Ford - Page 14

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          jury".3  The rule carries out the well-established principle that           
          grand jury matters should generally not be disclosed and that the           
          grand jury system requires secrecy.  Lombardo v. Commissioner, 99           
          T.C. 342, 360 (1992) (citing Douglas Oil Co. v. Petrol Stops                
          Northwest, 441 U.S. 211, 218-219 (1979)), affd. sub nom. Davies             
          v. Commissioner, 68 F.3d 1129 (9th Cir. 1995); Berkery v.                   
          Commissioner, 91 T.C. 179, 188 (1988), affd. per order 872 F.2d             
          411 (3d Cir. 1989).  Under rule 6(e), Government attorneys should           

               3As it was in effect during the years in issue, rule 6(e)(2)           
          provided, in pertinent part, as follows:                                    
                    (2)  General Rule of Secrecy.  A grand juror, an                  
               interpreter, a stenographer, an operator of a recording                
               device, a typist who transcribes recorded testimony, an                
               attorney for the Government, or any person to whom                     
               disclosure is made under paragraph (3)(A)(ii) of this                  
               subdivision shall not disclose matters occurring before the            
               grand jury, except as otherwise provided for in these rules.           
               No obligation of secrecy may be imposed on any person except           
               in accordance with this rule.  A knowing violation of rule 6           
               may be punished as a contempt of court.                                
               Certain exceptions to the above secrecy rule are provided in           
          rule 6(e)(3).  One of those exceptions, rule 6(e)(3)(C)(i),                 
          provides as follows:                                                        
                    (3)  Exceptions.                                                  
                        *     *     *     *     *     *     *                         
                    (C)  Disclosure otherwise prohibited by this rule of              
                    matters occurring before the grand jury may also be               
                    (i)  when so directed by a court preliminarily to or in           
                    connection with a judicial proceeding;                            

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