MEMORANDUM AND ORDER
McLAUGHLIN, District Judge.
This is a motion pursuant to Fed.R. Crim.P. 17 to quash three subpoenas served on petitioner, an attorney representing individuals Richard Roe and John Smith, and XYZ Realty, Inc. For the reasons developed below, the motion is denied.
Facts
A grand jury is investigating possible violations of the Internal Revenue Code by Roe and Smith...
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