IN RE GRAND JURY MATTER. GARDEN COURT NURSING HOME, INC. AND SIMON, SIDNEY D., APPELLANTS AND CROSS APPELLEES, COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE, APPELLEES AND CROSS APPELLANTS. Nos. 82-1229, 82-1230.United States Court of Appeals, Third Circuit.Argued September 15, 1982. Decided December 30, 1982. Rehearing and Rehearing In Banc Denied January 31, 1983. Edward H. […]