Opinion ID: 610805
Heading Depth: 4
Heading Rank: 6

Heading: Chinese Moon and World Express

Text: 48 Intertwined with the purchase of 26 Bowery was information relating to Eng's other businesses. Information concerning Chinese Moon was obtained from a confidential source. An examination of corporate tax returns and a treasury deposit review revealed that this business had an account at National Westminster Bank. 49 In August of 1989, prior to the search, Interdonato subpoenaed National Westminster Bank and obtained monthly statements, deposit items, deposit slips, corporate resolutions, debit advice reflecting transfers to the account and a signature card. These records showed that cashier's checks, totaling $140,000 and issued by Hang Seng Bank, had been deposited in the account in June and September of 1987. In response to a subpoena issued shortly after Eng's arrest, the bank provided Interdonato with copies of the checks. 50 In November of 1989, subsequent to the illegal search, Interdonato subpoenaed National Westminster for records pertaining to the French Ice Cream Parlor and to World Express International. Interdonato learned of the existence of World Express through documents received from Leitner, Grant and Wang F. Luk, an accountant known by the government prior to the search, as well as from the National Westminster checkbook discovered in Eng's safe. As a result of the National Westminster subpoena, the agent obtained a series of cashier's checks and wire transfers depositing funds from Wing Lung Bank, Kwantung Bank, and BCCI into the World Express account. 51 Initially, we found it possible that discovery of the mere existence of World Express was inevitable [from pre-search known sources such as Luk and Lam, who knew of World Express].... [but] a case for inevitable discovery of the information produced by Wing Lung Bank, Kwantung Bank, and BCCI would appear to involve a far more attenuated chain of events. Eng I, 971 F.2d at 863. Considering the district court's findings that business accounts are a routine source of information in tax expenditure cases and that Interdonato possessed multiple sources for this information prior to the search, each of which was an inevitable target of government subpoenas, we conclude that the discovery of World Express indeed was inevitable. With respect to the specific information gained from Wing Lung Bank, Kwantung Bank, and BCCI, we also find that the information inevitably would have been discovered, since it is apparent from the district court's findings that investigations of this nature involve a thorough analysis of all expenditures and receipts of funds into business accounts. Once the investigation uncovered the receipt of funds from these banks, it was inevitable that the government would have issued subpoenas to each of the three banks. In the same regard, the illegally obtained information concerning Chinese Moon also inevitably would have been discovered since the government had information prior to the illegal search regarding Eng's interest in Chinese Moon. 52