RAGGI, Circuit Judge.
Appellants, The Mercator Corporation, its chairman James H. Giffen, and their attorneys, the law firm of Akin, Gump, Strauss, Hauer & Feld, L.L.P. ("Akin Gump"), appeal from the September 9, 2002 order of the District Court for the Southern District of New York (Denny Chin, Judge), granting the United States' motion to compel Akin Gump to produce bank records for thirty specific accounts at four Swiss banks called for in grand jury...
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