IN RE GRAND JURY NO. 76-3 (MIA) SUBPOENA DUCES TECUM

No. 76-3757.

555 F.2d 1306 (1977)

In re GRAND JURY NO. 76-3 (MIA) SUBPOENA DUCES TECUM. The SECOND NATIONAL BANK OF NORTH MIAMI, Petitioner-Appellee, v. UNITED STATES of America, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

July 18, 1977.


Attorney(s) appearing for the Case

Robert W. Rust, U. S. Atty., Lloyd G. Bates, Jr., Asst., U. S. Atty., Miami, Fla., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Gilbert E. Andrews, Chief, Appellate Sect., Myron C. Baum, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, Robert E. Lindsay, Jeffrey S. Blum, Attys., Washington, D. C., for respondent-appellant.

Michael Colodny, Glenn Thomas Harris, North Miami, Fla., for petitioner-appellee.

Before TUTTLE, MORGAN and HILL, Circuit Judges.


PER CURIAM:

As part of a criminal tax investigation, the Government desired to obtain bank records concerning two natural persons and two corporations over a four-year period from the Second National Bank of North Miami. The vast majority if not all of the records were stored on microfilm tapes. The district court granted the Bank's motion to quash a subpoena for the records. We reverse.

The apparent basis for the district court's action was a belief that...

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