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SEC. & EXCHANGE COM'N v. ARTHUR YOUNG & CO.

No. 76-1716.

584 F.2d 1018 (1978)

SECURITIES AND EXCHANGE COMMISSION v. ARTHUR YOUNG & COMPANY, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided July 24, 1978.

As Amended September 14, 1978.

Attorney(s) appearing for the Case

Stephen M. Sacks, Washington, D. C., with whom Milton V. Freeman, Washington, D. C., was on the brief, for appellant.

Glynn L. Mays, Atty., SEC, Washington, D. C., with whom David Ferber, Sol., and David J. Romanski, Asst. Gen. Counsel, SEC, Washington, D. C., were on the brief, for appellee. Peter M. Sullivan, Atty., SEC, Washington, D. C., also entered an appearance for appellee.

Before BAZELON, LEVENTHAL and ROBINSON, Circuit Judges.

Opinion for the Court filed by Circuit Judge SPOTTSWOOD W. ROBINSON, III.

SPOTTSWOOD W. ROBINSON, III, Circuit Judge:

Arthur Young & Company, a partnership of certified public accountants, appeals from an order of the District Court directing it to comply with a subpoena duces tecum issued by the Securities and Exchange Commission. Review is sought in this court on grounds that the investigative order of the Commission authorizing the subpoena is legally...

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