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DAVIES v. C.I.R.

Nos. 94-70099, 94-70315, 94-70316, 94-70317 and 94-70523.

68 F.3d 1129 (1995)

Cyril E. DAVIES; Michele N. Davies, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Salvador A. LOMBARDO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee (Two Cases). Albert R. CARTER; Ella B. Carter, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. E. Harrison VAN O'LINDA; Jean C. Van O'Linda, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Memorandum Filed July 26, 1995.

Order and Opinion Decided October 12, 1995.

Attorney(s) appearing for the Case

John Harrison Wegge, Pasadena, California, for petitioners-appellants.

Joan I. Oppenheimer, Tax Division, United States Department of Justice, Washington, D.C., for respondent-appellee.

Before: FARRIS and O'SCANNLAIN, Circuit Judges, and TASHIMA, District Judge.

ORDER

The request for publication is granted.

The memorandum disposition filed July 26, 1995, is redesignated as an authored opinion by Judge Farris.

OPINION

FARRIS, Circuit Judge:

Taxpayers appeal adverse rulings of the tax court on their petitions to redetermine income tax deficiencies. All argue that the government violated the grand jury secrecy provisions of Federal Rule of Criminal Procedure 6(e) and that Judge Gerber should...

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