Avila

On March 27, 1962, defendants herein, who had not yet been indicted, moved the Court to restrain the United States Attorney from presenting any evidence before the Grand Jury concerning income tax liabilities of defendants pending defendants’ further motion to suppress certain evidence claimed to have been obtained by the Internal Revenue Service as the result of an investigation of the books and records of the defendants made in violation of Title 26 U.S.C. Section 7605 .

After hearing on the motion to suppress, this Court on July 12, 1962, filed its Memorandum of Decision and, on August 10, 1962, an order suppressing all evidence and information gained by the Internal Revenue Service and its agents Kitano and Rogei's, concerning any inspection of the records of defendants for the years 1954-1955, together with all evidence procured through the use of knowledge gained from such inspection, and directing that such evidence not be presented or used in any criminal prosecution of defendants.

Thereafter, on December 19, 1962, an indictment was returned by the Grand Jury against defendants charging them, in Counts First, Third and Fifth thereof, with income tax evasion for the…