Sam F. and Ingrid D. Ford - Page 16

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          States v. Dynavac, Inc., 6 F.3d 1407, 1411 (9th Cir. 1993)                  
          (quoting United States v. Interstate Dress Carriers, Inc., 280              
          F.2d 52, 54 (2d Cir. 1960)).  Thus, if a document is sought for             
          its own sake, rather than to learn what took place before the               
          grand jury, and if its disclosure will not compromise the                   
          integrity of the grand jury process, rule 6(e) does not prohibit            
          its release.  Id. at 1411-1412.                                             
               It is also established that, once grand jury material has              
          been admitted as evidence in a criminal trial, it becomes part of           
          the public record and thus is not subject to rule 6(e).  Sisk v.            
          Commissioner, 791 F.2d 58, 60 (6th Cir. 1986); In re Special                
          February, 1975 Grand Jury, 662 F.2d 1232, 1236-1237 n.10 (7th               
          Cir. 1981), affd. sub nom. United States v. Baggot, 463 U.S. 476            
          (1983); Bell v. Commissioner, 90 T.C. 878, 903-904 (1988); see              
          Gavosto v. Commissioner, T.C. Memo. 1994-481.  To similar effect,           
          in Green v. Commissioner, T.C. Memo. 1993-152, affd. without                
          published opinion 33 F.3d 1378 (5th Cir. 1994), this Court                  
          stated:                                                                     
               Evidence which is presented at a criminal trial is not                 
               protected by the guarantees of secrecy surrounding                     
               grand jury investigations, but rather is a matter of                   
               public record. * * * Consequently, respondent is not                   
               prohibited from using evidence brought before a grand                  
               jury which was subsequently used at petitioner's                       
               criminal trial to determine petitioner's * * * civil                   
               tax liability.                                                         
               Petitioners allege that respondent obtained exhibit 3 well             
          before respondent obtained a rule 6(e) order and, in so doing,              





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