# Kluger v. Commissioner

> United States Tax Court · September 11, 1984 · 83 T.C. 309

URL: https://www.frixlaw.com/law-library/cases/4485238

## Case

- **Full name:** Debra Kluger v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** September 11, 1984
- **Citations:** 83 T.C. 309; 83 T.C. No. 21; 1984 U.S. Tax Ct. LEXIS 33
- **Precedential status:** Published
- **Opinion:** Concurrence by Whitaker
- **Judges:** Parker, Cohen, Korner, Dawson, Chabot, Jacobs, Clapp, Gerber, Only, Sterrett, Goffe, Whitaker, Shields, Wiles, Fay, Consideration, Swift, Nims, Wilbur, Hamblen, Agree, Simpson
- **Cited by:** 105 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4485238

## How later opinions describe it (automated extraction)

- holding that the Court's jurisdictional time limit may not be equitably tolled under section 6015

## Opinion text

Whitaker, J., concurring: I concur in this case to note the unnecessary exercise in legal analysis engaged in by the majority in parts I and II of the opinion. The crux of this issue is whether evidence consisting of grand jury materials should be suppressed. Clearly, suppression of the evidence is not justified as the majority concludes. The Supreme Court in United States v. Leon, 468 U.S._(1984), and Massachusetts v. Sheppard, 468 U.S._(1984), has now made explicit the narrow confines of the suppression of evidence policy foretold in United States v. Janis, 428 U.S. 433 (1976), and United States v. Payner, 447 U.S. 727 (1980). There is really nothing left to debate in the case at bar. Action was taken by respondent in reliance upon a valid rule 6(e) order obtained by the Department of Justice. That action cannot be classified as a violation of any constitutional guarantee or any other statutory right or public policy.
We have both the power, and the obligation to rule upon the admissibility of evidence in our Court. It is, however, open to question whether we have the power to entertain a collateral attack on an order of another Federal court. Of more importance, it is in this case unnecessary and, therefore, improper to do so. In view of Leon and Sheppard, supra, retroactivity vel non of Baggot 1 and Sells 2 is merely an academic exercise, which we should decline to undertake as a matter of judicial restraint as well as economy. We have no occasion to become voyaguers outside the boundaries of now well-marked channels.
Petitioner’s motion should be denied on the authority of United States v. Leon, supra.
Wilbur, Shields, and Clapp, JJ., agree with this concurring opinion. United States v. Baggot, 463 U.S. 476 (1983).
United States v. Sells Engineering, Inc. 463 U.S. 418 (1983).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485238. Public record. Not legal advice.