MEMORANDUM OPINION AND ORDER
FLANNERY, District Judge.
This matter comes before the court on the SEC's motion for an order requiring obedience to its subpoena duces tecum issued to Dresser on April 21, 1978 and Dresser's motion to quash the subpoena. The subpoena was issued in furtherance of an SEC investigation concerning the use of Dresser's corporate funds in connection with questionable foreign payments and the accuracy of Dresser's reporting...
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