*2 CLARK, Before MOORE Judges. FRIENDLY, Circuit FRIENDLY, Judge. wife Sirrka F. and his Luther Grant practicing physicians V. are Grant applied Liberty, York. on Luther New joint Court their District behalf York, for Northern of New District pursuant 41(e), 18 to Fed.R.Crim.Proc. suppressing U.S.C., an as evi- papers that he had records and dence agents the Internal available alleged that Revenue He Service. had been obtained in violation records Amendments and Fourth Fifth attorney States grand jury present to infor- about to relating petitioners’ tax lia- mation bility from derived them. Judge Foley, Upon application, Albany, signed parte sitting ex February 26, 1960, requiring order dated attorney to show cause the United States day judge’s next motion scheduled 21, 1960, why petition- Albany,
ers the relief should sought. stayed the United attorney and other all representatives of the United States submitting any evidence or infor- “from taking Jury mation any a Grand further rela- other petitioners captioned the above appli- pending the determination of this * * * ”. At the same time cation signed order, judge parte, also ex granting petitioners under Fed.R. leave 26(a), U.S.C., to serve no- Civ.Proe. taking depositions tice four agents prior expiration revenue J67 days However, commencement under 28 after the U.S.C. § language ground of February “that their the action on testimony contained restraint, hear- use at the must consider is desired and we ing suppress petitioners’ ille- whether the order March 8 is inter- *3 * gal locutory ,* *, “refusing it is and to evidence order dissolve modify injunctions” testimony be taken essential that their and therefore hearing.” prior pealable 1292(a)(1). to Pursuant to within § such 28 U.S.C. petitioners notice leave served such governed appealability If depositions on March taken would be by 1292(a)(1), 28 U.S.C. we would be § 8, commanding subpoena a 1960 and a required to whether determine the Feb agent special bring copies man- of the to ruary temporary 26 order was restrain a uals and to revenue instruction ing preliminary order a documents, special agents, and “all restraining For “In a civil qua restraining order action a papers, books, records, memoranda, re- non-appealable,” order ports, objects maintained or and diaries Moore, Practice, 65.07, j[ 7 agents, “copies and obtained” two (2d 1955); 1649 ed. Sehainmann v. papers extracts of books and Brainard, Cir., 11, 1925, F.2d 9 8 where them as examinations or a result of preliminary injunction as a is. How vestigations” relating affairs to tax ever, put “the label on the order petitioners. decisive; trial court is not instead the Judge Syracuse Foley When arrived in courts look factors the dura to such as 1, 1960, on March trial commence a order, tion of whether issued was term, an assistant United States attor- hearing, type after notice and and the ney asked him to vacate the order of Feb- obtaining showing made in the order.” ruary judge 26. The declined to do this Holtzoff, Barron 3 & Federal Practice signed supported by but order, affi- 1440, (Wright Procedure, at 509 § attorney davits of the United States 1958). aptly add, “Ap ed. The authors agents, peti- two requiring revenue easy plication is not of these tests “why tioners to on show cause March 7 pro 65(b) fathom.” Fed.R.Civ.Proc. dissolving an order should not made vides that injunction vacating the order to without notice “shall ex granted by cause show this Court on the pire by time its terms such after within day 26th February 1960.” Petitioners entry, days, not to exceed as the court answering submitted affidavits on the fixes, unless within time so fixed the day. considering return After the affi- order, good shown, is extended cause ” counsel, hearing Judge Foley, davits and * * * like Sims v. . 8, 1960, on March made a Memorandum- Greene, 512, Cir., 1947, held Order, Decision F.Supp. 418, re- originally an order issued on De fusing stay (although to dissolve the 2,1946, on December 20 cember extended modifying permit it to the institution 14, 1947, objection January until without complaint before United States thereafter continued time Commissioner under 6531 of the Inter- 3, during February until which time 1954, nal Revenue Code of 26 U.S.C. § held, long evidentiary was time a limitations) to toll the statute of temporary restrain ceased to be reserving vacating decision as to ing preliminary and had become a original order to show cause until injunction subject under what hearing. From this the United 1292(a)(1). On the U.S.C. now 28 § appeals'. hand, Steel Connellv. Dulien Prod other ucts, Inc., question, We meet at the outset not denied, 1958, parties,
discussed whether the or- certiorari appealable. Manifestly held der is L.Ed.2d that the order S.Ct. final; appealable “temporary it is not labelled a was hence suppress property for use evi- and to because to be one did cease order” anything on various dence so obtained” a motion on pending decision restrained grounds specified. injunction was It directs which therein for a judge thence, days see “The shall receive heard 28 scheduled necessary issue the decision (1958). And of fact Harv.L.Rev. prac- similarly motion.” The rule embodies a decided Third respect has long in tice antedated it but whose remain jurisdictional character, the tem- at least in those application for effect until heard, precedes when the cases where the crim- the motion porary expira- prior inal relates, to the to which the evidence was taken Pennsylvania *4 days. Motor has We been little discussed. 20 of Philadelphia in have said “was Port Ass’n, 1960, that such motion Ass’n v. of a Truck complaint initiating 276 F.2d effect ac- Terminal a a civil Marine Cir., States, tion,” Lapides period of re- minimum 2 Here v. United 931. the only 1954, days, 253, 254; more than v. United was 24 four Russo straint period States, by 65(b), 285, permitted 287, a 2 241 certio- the 20 by denied, might 1957, 816, accepted consent rari 355 S.Ct. have been U.S. 78 18, 33, express the rule or 2 L.Ed.2d and in sense the terms of it is the under so mainly undoubtedly with which have been shortened the Court there would so; concerned, namely, requested independence from do had the court been proceeding later criminal and the the con- the order was issued without notice appealability judge sequent hearing; and not made the the final rights therein under 28 1291. How- preliminary of the determination U.S.C. § jurisdictional ever, grants parties required a 28 of in for issuance of temporary in U.S.C. 1331-1358 will be §§ other searched On any by per- for hand, vain rubric under which such a as demonstrated the order falls, any depositions, motion in mitting petitioners the absence of alle- take gation jurisdictional hearing scheduled for March 21 was amount the evidently bring hearing, 1331, it under Cen- intended to be the final see § Garrity, may stay tracchio v. so that performed said to have 382, 385, denied, 1952, certiorari an traditional office 866, 108, injunction pendente lite, U.S. preserve S.Ct. 672. “to L.Ed. exposition quo The classical pending nature status final determination Judge Hough’s hearing.” a such motion is state- the action after full in Maresca, ment United States v. Moore, Practice, 65.04, D.C. at 1625 T S.D.N.Y.1920, 713, 1955). 266 F. (2d 717: ed. resolving “Whenever an difficulty officer court these con- possession has in suggests his flicting or under his considerations that we (by parity papers, control asking right books or or may question not be reasoning) ought one, other articles in that namely, more we examine basic interest, (1) which court has 1292(a) official whether 28 U.S.C. § any person (whether and of stays which applies at all to party pending litigation to a not) summary illegally suppress unlawfully requires deprived, This has obtained evidence. in turn been analysis person may petition of motion of the nature to that the court for end This made before restitution. I take to be an ele- pending. mentary principle, depending upon power the inherent disciplinary 41(e) provides Fed.R.Crim.Proc. any court of record. aggrieved person “A an unlawful “Attorneys seizure are search move district officers court, prop- attorney the United for district court taking escape erty does office was seized the return of the unlaw have been papers claimed disci- professional species of this determine can fully the court taken until this pline. power entertain Thus “grant them, right is an his ing, continuing, to use depends fact on the refusing or modifying, attor- proceeded an party refusing to dis injunctions, dissolving known ney, he is official not that modify injunctions” within attorney. It solve United States as the 1292(a)(1), if the right even U.S.C. to move § that the true further 20-day permitted beyond runs depend exist- all indictment; does orders might ence of as 65(b) we should Fed.R.Civ.Proc. made, prosecution pending.” no fully applicable.1 Rule is sume that the Importing v.Co. See also Go-Bart 1292(a)(1) from 7 Section stems § 355, 51 S.Ct. States, 282 U.S. Act, c. Evarts 26 Stat. States, 374; Foley 153,75 v. United L.Ed. re providing, way exception denied, 1, 3, certiorari where, upon finality, quirement of “That 796, L.Ed. S.Ct. court, equity district in a injunc court, existing or in circuit *5 41(e) or the by When under Rule be or motions continued shall independent of practice preceding interlocutory decree, it a cause are order or in proceeding, enter- a criminal the courts decree in which an a final from denying appeals tain from may provisions final orders of be taken under the United papers, appeals, v. the return of Perlman of the circuit act to court 417, 1918, States, 7, 247 U.S. 38 S.Ct. inter an locutory be taken from such Essgee 950; granting United 62 L.Ed. v. con Co. order or decree 514, 1923, States, 151, tinuing 262 S.Ct. U.S. 43 such the circuit to 917; denying appeals”; v. United 67 L.Ed. States, supra, Go-Bart Co. such court orders of return, granting injunctions 1895, c. such in were first added 465, McDowell,1921, 96, ap Burdeau v. U.S. 256 it 28 Stat. 666. The section as contrast, 574, peared 1911, 41 S.Ct. L.Ed. In 65 1048. of the Judicial § Code pref 129, 1134, indict- when the motion is made after to be 36 Stat. continued ment, Cogen denial, upon neither its v. United hear aced ing words a “Where 118, 1929, 221, court,” States, equity 278 S.Ct. U.S. 49 in a district 275, grant, v. 73 L.Ed. nor its Carroll equity” in “in omission the words States, 1957, 397, United 77 354 U.S. 13, 1925, February Stat. Act 43 1332, appealable. 1442, S.Ct. 1 L.Ed.2d is 937, not that “was intended to remove sustaining appel- We have found no case r Schoenamsgrube limitation.” v. Ham jurisdiction late in such from burg 454, Line, 1935, American 294 U.S. proceeding a save a final one. 457, 3, 477, 475, fn. L.Ed. 55 S.Ct. 79 order, 989; Contractors, We do not think Inc. v. see Baltimore disciplinary 1955, 6, Bodinger, 176, 180, exercise “the inherent fn. power” court, 249, directing one its S.Ct. 99 233. Whatever 75 L.Ed. seeking using might person own officers to refrain from books the ease when a n applicability proceeding present. 1. The ease for in a is ble like the nature,” However, action is “of a civil Fed.R.Civ. since the Federal Rules 1, “primarily designed since Proc. “Whether an action civil Procedure Civil litigation,” plenary Moore, or criminal nature determined 7 sought 81.06, imposed,” (2d 1955), the sanctions at 7 Practice 4442 ed. If Moore, 81.02, necessarily they Federal Practice at 4431 does not follow that H (2d 1955); literally applied ed. see United States v. Stangland, Cir., 1957, 843, 41(e) under summary are Fed.R.Crim.Proe. which character, and does not come within when even Goodyear these pre-indictment. the exclusions of In Cf. Rule 81. Russo v. Tire & are supra, pages States, N.L.R.B., United v. F.2d at Co. Rubber 287-288, 26(a) applica 450, 451, we held Rule A.L.R. ¡170 alleged holding property have return Our ple- sought appeal- illegally proceeds been is not here seized to be reviewed
nary
judges
juris-
appropriate
able
action under
does
that district
not mean
Lane,
statute,
v.
dictional
have unlimited
see Goodman
discretion
government
32;
agents
present
v.
Eastus
cf.
ing
pending
grand jury
Bradshaw, Cir.,
certiorari
evidence to
1045, hearing
suppress. Fed.R.
denied, 1938,
on a motion to
58 S.Ct.
U.S.
hardly
language
requires
41(e)
evidence
82 L.Ed.
apt
Crim.Proc.
such
necessary
“any
of fact
step in a be taken on
issue
preliminary
to describe a
follows
where,
motion.” It
special proceeding
the decision of the
in the course
hearings
not be
evidentiary
should
“disciplinary powers”
exercising its
course,
only when
but
set as matter
“summarily
one
what
to determine”
alleges
proved
if
petition
v.
facts
do,
Co.
its own
should
Go-Bart
officers
grant
require
page
of relief. We
supra,
States,
U.S.
United
pe
find
how the
hard to see
somewhat
page 157 the court
S.Ct. at
test,
con
since the
tition here met this
action
him,
parte,
take
structs
ex
guarantees
might
stitutional
are
violated
pending
determination
records,
taxpayers’
vol
grant
ability
when
impair
full
books
the court's
Treasury
normally untarily
turned over
relief.
Such a
examination,
stages
found
are
contain
would not have the three
—tem-
government
leading
to as
porary
order,
.liability,
sert
Russo v.
injunction,
and final decree—characteris-
Sclafani,
States, supra;
United States
equity”;
first
tic of “a
*6
408,
usually
certiorari denied
hearing
evidentiary
2
265
be the
would
918,
1436,
generally 1959,
L.Ed.
S.Ct.
360 U.S.
3
proceeding
79
last and the
would
1534;
Garrity, supra;
2d
Centracchio v.
appeal from an
be
interlocutory
an
determined before
agents was a
the
special
one of the
fact that
order
heard.
could be
agent (whose
presence, petition
case itself
The Baltimore Contractors
allege,
develop
to
ers
intent
shows an
every request
for an
teaches that
leading
prosecution)
to
facts
containing
order
of restraint
words
irrelevant,
Unit
has
held
Turner v.
been
1292(a)
injunction
one for an
within §
930,
States, Cir.,
926,
4
222 F.2d
cer
ed
Phillips,
(1).
v.
does Fleischer
So
831,
1955,
tiorari denied
350 U.S.
denied,
515, 516,
certiorari
only
65,
742; and
100 L.Ed.
S.Ct.
1002,
1139, 3
S.Ct.
alleged
misrepresentation
affirmative
as
said,
deal-
L.Ed.2d
where we
also
investigation post
to the nature of the
ing
court,
“the
with”
officers of
delivery
voluntary
of the rec
dated
nothing
injunctive
prayers for
add
relief
eviden
In those cases where an
ords.
denying
motions
orders
hearing
tiary
required,
the court
automatically ap-
render neither of them
proceed
expeditious
should
an
manner
pealable
1292(a)(1).”
under 28 U.S.C. §
summary character
with the
consonant
Rosenwasser, 9
And United
v.
recognition
remedy
and with a
of
Cir., 1944,
156 A.L.R.
safeguard
important
less
no
“It
suppressing
interruption
an
evi- against
inquiry
held that
order
undue
grand
jury
pro
restraining the
than to
dence and
United States
instituted
using
delay
copies
progress
from
from
the trial
seized records
tect
of
of
any
an indictment has been found.”
or information derived therefrom in
after
any kind,
States, 1940,
v. United
which was not
of
Cobbledick
323, 327,
540, 542,
sought
L.Ed.
appealable
was
U.S.
S.Ct.
because it
as final
expiration
filed,
possible
peri
only
The
information had
after the
been
is,
course, highly
interlocutory
limitations
of
appealed
od of
not be
an
could
as
injunction although
to the exercise
the court’s
granting
relevant
of
an
order
Abuses
discretion in
discretion.
or-
assuredly
of
literally was.
was
dering
scope
dura- without
The
warrant.”
in the
sought
special proceed-
“to initiate
courts
this
stay
tion of a
can be corrected
ing.”
parte
Febru-
man-
It was
of
issued
through
ex
appeals
of
issuance
ary
govern-
enjoined
Practice, flj
26, 1960 and
Moore,
damus.
Here,
(re-
submitting any
ment
1955).
from
evidence
[4],
(2d
54.10
ed.
at 87
gardless
any relationship
requested
whatsoever
of
however, appellant
has
sought
Goldblatt,
suppressed)
the material
relief,
such
Zamore
see
pending
applica-
the determination
of
738, the
day tion.
Since the return date was
only
motion
next
continue
until the
injunc-
period
issue
the minimum
of
Albany, and the
of the court in
long
days.
entry
tion was 24
The date
settled
been
doubtless have
compliedwith
ex-
ago
after decision could have
government
if
taking
substantially.
tended this
instead
order to
cause
show
appeal.
this
Simultaneously
made,
a motion was
pursuant
also
notice for
without
The
lack
is dismissed for
26(a)
pellate jurisdiction.
of the Federal Rules
Procedure,
Civil
notice
to serve
leave
taking depositions
govern-
Judge (dissenting).
MOORE,
of various
agents prior
expiration
ment
regularity
This
tests
days
after the
of “this
commencement
taxpayers
instituted
supporting
action.” The
affidavit
(referred
taxpayer”)
en-
“the
parte
procedure”
ex
“civil
Attorney
join
Recites
the United States
that “this action” is the order to show
Jury any
submitting
ato Grand
procedure”
cause under the “criminal
whatsoever,
taking
crime
Again
rule.
this motion
without notice
proceedings,
other
them.
granted.
enjoin-
effect
thus has the
ing
Jury
pro tanto
in its time-
the Grand
4, 1960,
On March
the court issued a
investigating
honored function
crime.
“why
further
order to show cause
sup-
petition
reason asserted
dissolving
order should not be
*7
porting
request
this
is in sub-
drastic
injunction”
vacating
and
the
order
first
although
that,
stance,
“petitioner, either
February
of
26th. On March
the
8th
through
personally
employees
or
in his
court
that a
should be
concluded
office, did make
to said [In-
available
held
and reserved decision
the motion
books,
of
ternal
all
his
Revenue]
injunction
to dissolve the
until the hear-
wife,
papers
and
those of
records
and
his
ing had been held.
of
order
From
including
others,
among
daily log books,
government appeals.
8th the
March
books,
statements,
check
bank
bank
summary,
In
an order
show cause—
books,
checks,
records,
cancelled
stock
41(e) of
at
a motion under section
best
papers,”
and
he did
so
not do
books
containing
criminal
a “with-
rules—
investiga-
any
purposes
“for
criminal
injunction
days more
of 24
out notice”
tion.”
simultaneously
its
is meta-
issuance
sought
taxpayer
a return
these
morphosized
a civil “action” on the
into
injunction
papers
an
their
notice”
basis
another “without
of which
therefrom) by
(and leads
order
use
an
depositions under
for leave to take
order
pursuant
41(e)
cause
Rule
show
26(a)
section
of the
rules is issued.
civil
Criminal
the Federal Rules of
Procedure.
“aggrieved
authority
permits
of law is this
person
This
Under
what
Certainly
baffling
procedure co3iducted?
unlawful search and seizure” to
legal justification must be found
district
for the
court
return
some
move
approving
steps
suppression
taken.
property
here
evi- before
as
jurisdictional
grounds specified
Despite
that no
in
the fact
dence.
Of
grants
given
any
only
applicable
is
possibly
one
sanction
Rule the
1331-1358,
illegally
property
specified in §§
that “the
was
seized
U.S.C.A.
Garrity,
ex-
“shall
1 is restricted
pointed
words
in Centracchio v.
out
self-terminating
pire”
page
385:
the order became
at
good
days,
e.,
i.
No
March 7th.
long
accepted that
“it has
been
permissive
was
cause for the
extension
un-
evidence,
obtained
where
granted.
any
shown nor was
extension
and seizure
constitutional search
had
Therefore even if the
Amendment,
the Fourth
violation of
any
guise
tem-
effect under the
States
hands
a United
porary
Feb-
between
order
court
attorney,
district
federal
ruary
could con-
26th and
7th it
grant
on a
relief
entertain
only
preliminary
tinue thereafter
as a
prior
in-
petition,
.even
filed
March 8th of
The order of
dictment, seeking
return
“refusing
necessity had
an order
to be
papers
property unconstitutional-
injunction:
to dissolve” an
The fact
suppression
ly seized
the court’s memorandum-decision-order
cases)”
(Citing
same as evidence.
“granted”
“de-
did not use
the words
States,
Lapides United
court
This
in-
nied” is not determinative. The
junction
page
at
was continued
described a somewhat similar
regarded
refusal
and hence must
as a
as follows:
to dissolve it.
in ef-
“Appellant’s ‘motion’ was
purpose
The entire
initiating a civil
complaint
fect a
rule would be frustrat-
seeking suppression
evi-
action
disregarded
ed if it
were allowed
illegally ob-
said to have been
dence
days
Ten
maximum
will.
was the
restrain the
tained and to
enjoined
during
party
presenting
Attorney from
opportunity
was to be restrained without
grand jury.
such
years
appellate
review.
Over
began
The suit
thus
before
courts have become
and more re-
more
govern-
by the
enjoin
notice;
luctant
rules
without
against appellant had been in-
ment
express
policy.
and statutes
stituted,
there-
his
right
preliminary
from a
interlocutory order
fore not from
junction
exception
purposeful
to the
a criminal
entered in the course of
deny-
Accordingly,
general
requiring finality.
suit.
rule
Since
ing his
a final and
“preliminary” by
precedes
definition
pealable order.”
“final,”
imposed
presently
restraint
because the order to
tanta-
order to show cause be
If the
*8
hearing
any
will be final.
be entered after
(and apparently
mount
civil action
to a
Although
agree
that an
cannot
regard
by
I
taxpayer
it
seek-
would
the
ing
so
restraining
temporary
deposi-
from a
the civil
be taken
to avail
himself
rules),
only
rules are
applies
then the other civil
tion
equally
to
order this limitation
applicable.
Federal
Rules Civ-
by
The
type
law.
order as authorized
specifically provides
65(b)
il Procedure
argument
very
advanced
“label”
every temporary
that
an order which
majority cannot create
expire by
terms within such
“shall
legal being
7th mere-
no
after
had
days,
entry,
exceed
time after
calling
ly by
ait
fixes,
within the time
unless
as the court
order.
good
shown,
order, for
cause
so fixed
powers
states that his
a like
or unless the
trial court
is
The
extended
party
directed
supported
precedent,
whom the
are
restraint
extended for a
that it
be
consents
Fried, Cir.,
citing
re
In
longer period.”
996;
Bodkin,
Application of
1 A.L.R.2d
Lapides
F.Supp.
D.C.,
signifi-
language
of this Rule
The
States, 253.
restraining power of the court
cant. The
alleges
taxpayer
after he
taxpayers
that
time
some
appeals
Upon the
voluntarily
stipu-
had
made
his books
available
after
in Bodkin
government
grant
advised
he was
when he
“shocked”
“to
was
taxpayers
by the
lation
government
investigation crim-
it
that
as a result
to which
all the relief
might
instituted,
appeal”
proceedings
inal
successful
entitled
could be
agents
thought,
How-
that
moot.
he had
as the
as
appeal was dismissed
represented,
judgment
that a
was
“routine” examina-
ever,
district
court’s
only
being
and that
dismissed.
was
complaint
and the
vacated
agents
“implied
our
that
had never
said
specifically referred
This court
possibility
there
that
the remotest
disapproval
Bodkin United
was
express
either
Sclafani, Cir.,
F.2d
fraud or criminal
States v.
case,
Examining
were under consideration.”
a situ-
Bodkin
408.
comparable
present
to the
ation most
In
under
Sclafani
held
suppress
e.,
appears, i.
motion
case
quite
circumstances “the failure
similar
Rule
under Federal
and restrain
changing
course of the in-
disclose
depositions
41(e),
Procedure
-Criminal
vestigation is not
or deceit-
fraudulent
Procedure
Rule of Civil
under
(265
408, 414)
ful”
and that:
substance,
grounds,
same
investigation
“A ‘routine’
tax
original
advanced, namely, that the
were
openly commenced as
devoid
such is
voluntary
of their books
surrender
stealth
deceit because
in-
taxpayers
audit became
for tax
taxpayer surely
ordinary
knows
voluntary
subsequently
were
facts
when
warning
is inherent
in it a
there
thereby
indicating criminal lia-
disclosed
government’s
will
bility.
hearing
must have been
pursue
misreporting
evidence of
of a
trial because
nature
full-scale
regard
shadowy
without
line
to the
n over
testimony
1,000 pages of
evasion,
between
mis-
avoidance
Bodkin,1 expressly disapproved,
taken.
take
willful
omission.
proce-
precedent
does not furnish a
as
“ ‘Surely defendant was aware
Lapides,
here,
pre-indict-
was a
dure.
as
that,
if a “routine audit” revealed
As
ment
cause.
this court
show
liability,
“Nothing
said,
(cid:127)on
in said order
review
agent
ignore merely
be-
would
.suggested
that the
thus set was
primarily
he was
cause
concerned
hearing only” (215
abe
* * *
liability.
A
civil
256).
question
Nor was
purpose
statement
of an
raised
nature
the in-
there
vestigation
audit” is
“routine
junctive provisions.
equivalent
promise
not the
law,
As to the substantive
whether the
only
liability
civil
will be considered
papers on which the order to show cause
regardless
the examination
of what
regarded
(e)
as a
Nor
reveals.
accountant
complaint
as a
a civil action
or businessman so understand it.’
hybrid,
unique
they
or even as a
Wolrich,
United States v.
D.C.S.D.
legal
Giving
possess
sufficiency.
to the
N.Y.1954,
F.Supp. 538,
taxpayer’s affidavit the most
con-
liberal
*9
(Dimock, J.).
complaint
struction
aas
and at the same
sug-
regarding
ap-
papers
it is
time
the
as an
“Moreover
unrealistic to
same
gest
government
plication
for a
the
could or
pending
judgment
taxpayer
keep
trial and
a
final
should
advised
the
tendered,
issues there
in
it fails
the
which its necessari-
meet
direction
legal
fluctuating
requirements
ly
investigations
suppression.
the
lead.
government
Stripped
eonclusory assertions,
of its
burden
the
the
Sclafani,
F.Supp.
“See United
25.”
States v.
266 F.
expressly
disap
265 F.2d
which
2d 50.
proves
Bodkin,
Matter of
D.C.E.D.N.Y.
discharge
appealable
in
impossible
reviewed is
not
does
be
would
fact,
pur-
judges
mean
unlimited
no useful
district
have
serve
and would
government
discretion
the
pose.”
agents
presenting
a
evidence to
Russo
in
principle
stated
The same
grand jury pending
hearing on a mo-
a
States,
United
supress,”
tion to
can
discretion
how
the
Judge,
(Clark,
Lumbard
then Chief
except
appeal?
limited
Assume
JJ.).
Waterman,
Fourth
and
C.
disregards
days’
judge
that a
the 10
rejected
taxpayer’s contention
a
temporary restraining order limitation
as follows:
the
stated
court
grants
days.
The restrained
seems to be
contention
“The
party has no
than
other recourse
move
agents
con-
the
secure
revenue
who
to vacate. A refusal to
continues
vacate
taxpayer
examination
sent of
ap-
If this order is not
obtain
with intent
his books
pealable, the discretion remains “unlim-
in
it
and use
a criminal
evidence
ingredi-
ited.” Add to this situation the
guilty
un-
deceit
prosecution, are
ent
supporting
papers
do
divulge
they
purpose, and
less
their
support as a matter of law. How can
obtaining
in
information
that the
against
improper injunction
relief
manner
Fourth
such a
violates
except by appeal?
very
secured
It
all
is
in
Amendment and its introduction
say
well to
what difference does it make
Fifth
evidence violates the
Amend-
whether matters are called
motions
ment;
even if the examination
actions, preliminary, temporary,
civil
begun solely to
is
ascertain the civil
criminal but far more is
stake than
at
taxpayer
liability of the
evi-
mere words.
experi-
Just as on
sea
unearthed,
is
tax-
dence
crime
proven
ence has
that a
maximum safe-
given
payer
be warned and
ty
for all is obtained
the formulation
opportunity to withdraw his con-
navigation
of definite rules of
and ad-
sent,
subsequent-
or all information
thereto,
impor-
herence
so is
equally
ly
obtained
inadmissible
procedures specified
tant
legal
prosecution.”
Turner v.
opinion
rules be followed. The
States, Cir.,
Judge Biggs
(a
of the Third Circuit
cir-
926, 930.
cuit which has rather taken the
lead
Garrity, Cir.,
And in
Centracchio v.
upon
strict
limitation
appealability)
page
at
apposite.
Greene, Cir.,
most
Sims v.
Court said:
1947,
income tax liabilities.” opinion our “In *10 In conclusion I cannot now in reconcile order effect in the the District majority reached the tempo- result language must be treated Court as a the opinion. If, injunction, they rary of the say, issued without holding sought defendant, order here “Our consent in the face it, police enforcing con- and other officers is of his motion dissolve major indeed a free trary of Rule interest provisions to the society; pros- appeal (a). but so is effective It clear crime, ecution of an interest which lies from a forgotten.” Independence at times seems Shares Deckert v. S.Ct., Corporation, appeal at The L.Ed. 182. may not be dismissed bar therefore de- the order
fendant be reversed.” Fifth
Insofar
as the decision of
Prod-
Dulien
Connell
Steel
v.
ucts,
(tempo-
evidence, apparently which are becom- might
ing increasingly popular, to remember the words of a distin-
well jurist Hand,
guished (L. J.) in In re C.
Fried, 1947, 161 F.2d 465: be an intolerable
“It burden crime,
upon prosecution if possible to test in advance the
competency of evidence which an say
accused, nothing prospec- might accused, be able to show
tive likely to be used him. protection the individual oppression and abuse Circuit, argued within case in the Third dismissed recent 1. Pennsylvania permissive Tr. Motor Ass’n Port authorized Ass’n, 05(b). M. T. Phila. contrary. to the There the is not
