Charles Evans Whittaker

“ Petitioners Lawn and Livorsi argue that the evidence is insufficient to sustain their convictions. In support of Count 10, the conspiracy count, the record contains evidence tending to show that Lawn, formerly Chief of the Criminal Division of the United States Attorney's Office for the District of New Jersey, was employed by Giglio and Livorsi because 'he had a terrific entry with some of the highest government offices,' 'was a part of the organization' and was 'there to prevent any trouble.' He was frequently in Giglio's private office, which adjoined his own. ”

“ Lawn argues that the denial, before the trial, of petitioners' motion to suppress, and the unequivocal affidavit of the United States Attorney in charge of the case stating that materials obtained from petitioners pursuant to subpoena in the 1952 grand jury proceeding would not be used in the future course of the case, preserved his objections to these exhibits and made it unnecessary again to object to them at the trial. ”

“ But Lawn later told him that he 'had terrific connections' with a syrup company and with a prominent political figure in the midwest and that he could procure the corn and syrup more advantageously, and Lawn then took over the handling of those matters. Lubben was called into Giglio's office in September 1945, where Giglio, Roth and Lawn were present, and Giglio stated 'that the profits from (Tavern's) candy business and primarily (Eatsum's) corn syrup business were becoming terrific, and that he wasn't interested in paying a lot of income tax and something had to be done, and done quick' ”

“ Petitioners ask this Court to reverse their convictions upon four main grounds. First, they contend, Lawn only tangentially, that they were deprived of due process in violation of the Fifth Amendment by the refusal of the District Court to conduct a full-dress hearing to determine whether testimony or documents obtained from them in a prior grand jury investigation, or evidence derived from leads and clues furnished thereby, was considered by the grand jury that returned the present indictment. ”

“ We must disagree. The evidence disclosed that Livorsi owned half of the capital stock of that corporation and frequently conferred with Giglio, who owned the other half of its capital stock, concerning the operations of the corporation and was familiar with its affaifs; that no income tax was withheld by the corporation from his salary ”

“ The former contained an item of 'legal expenses $16,600,' while the latter recited 'legal fees $1,600.' Roth, in explanation, testified that 'sometime during the operation of the partnership a check for $15,000 was drawn to Howard Lawn,' and that a question had arisen about how to enter it on the books. After discussing the matter with Giglio, Roth charged it to legal expense. Months later Lawn asked Roth how the item was carried on Tavern's books and Roth told him that it was carried as a legal expense. ”

“ Overseas Tankship Corp., 2 Cir., 194 F.2d 515. But the rule is one of practice and is not without exceptions, nor is it to be applied as a hard-and-fast formula to every case regardless of its special circumstances. ”

“ Roth, 2 Cir., 208 F.2d 467. [8] While that appeal was pending the Government caused a new investigation to be made of petitioners' federal income tax liabilities by another grand jury, before whom petitioners did not appear, and on July 23, 1953, that grand jury returned the present indictment which was sealed. ”