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IN RE GRAND JURY SUBPOENA FOR NEW YORK STATE, ETC.

No. 1273, Docket 79-1160.

607 F.2d 566 (1979)

In re GRAND JURY SUBPOENA FOR NEW YORK STATE INCOME TAX RECORDS. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Second Circuit.

Decided September 26, 1979.

Attorney(s) appearing for the Case

Francis V. Dow, Asst. Atty. Gen., Albany, N.Y. (Robert Abrams, Atty. Gen. of the State of New York, Jeremiah Jochnowitz, Asst. Sol. Gen., on the brief), for appellant.

Kevin E. McCormack, Dept. of Justice, Atty., Syracuse, N.Y. (George H. Lowe, U.S. Atty. for the Northern District of New York, Syracuse, N.Y., on the brief), for appellee.

Before VAN GRAAFEILAND, NEWMAN and KEARSE, Circuit Judges.

KEARSE, Circuit Judge:

This is an appeal by the New York State Department of Taxation and Finance (the "Department") from an order of the United States District Court for the Northern District of New York (Howard G. Munson, J.) denying a motion to quash a grand jury subpoena duces tecum. We dismiss the appeal for lack of jurisdiction because the order was not "final" within the meaning of 28 U.S.C. § 1291 (1976).1

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