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IN RE FIRST NAT. BANK, ENGLEWOOD, COLO.

No. 83-1047.

701 F.2d 115 (1983)

In re Grand Jury Subpoena to FIRST NATIONAL BANK, ENGLEWOOD, COLORADO. John E. GRANDBOUCHE, Jerry L. Manka, Larry Martin, National Commodity and Barter Association, and National Unconstitutional Tax Strike Committee, Petitioners-Appellants, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

February 25, 1983.

Attorney(s) appearing for the Case

William A. Cohan, Denver, Colo. (John E. Grandbouche and Jerry Manka, pro se, with him on the brief), for petitioners-appellants.

Robert Gay Guthrie, Asst. U.S. Atty., Denver, Colo. (Robert N. Miller, U.S. Atty., Denver, Colo., with him on the brief), for respondent-appellee.

Before McKAY, LOGAN and SEYMOUR, Circuit Judges.

SEYMOUR, Circuit Judge.

Petitioners seek review of the district court's refusal to quash a grand jury subpoena duces tecum served on the First National Bank of Englewood, Colorado. The subpoena directed production of any and all records pertaining to the accounts of petitioner National Commodity & Barter Association (NCBA) and National Unconstitutional Tax Strike Committee (NUTS). These groups espouse dissident views on the federal income tax system. Petitioners...

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