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UNITED STATES v. HALPER

No. 77 Cr. 824.

470 F.Supp. 103 (1979)

UNITED STATES of America v. Irwin HALPER, Defendant.

United States District Court, S. D. New York.

April 16, 1979.

Attorney(s) appearing for the Case

Robert B. Fiske, Jr., U. S. Atty., S.D. N.Y., New York City, for the U. S., George E. Wilson, Asst. U. S. Atty., New York City, of counsel.

Bert H. Nisonoff, Forest Hills, N. Y., for defendant.

OPINION

EDWARD WEINFELD, District Judge.

The defendant moves to dismiss indictment 77 Cr. 824, charging him with income tax evasion in violation of 26 U.S.C., section 7204, or, in the alternative, to suppress certain evidence from use at trial. The genesis of this motion is the issuance of a subpoena duces tecum directing "any officer or the manager" of Professional Diagnostic Laboratories ("PDL") to appear before the grand jury on January 22, 1976 and produce...

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