Court Opinion

ID: 9473810
Source: CourtListenerOpinion
Date Created: 2023-08-05 04:40:20.087037+00
Date Added: 2024-06-11T17:43:44.786634
License: Public Domain

MANSFIELD, Circuit Judge
(concurring):
I agree with the result and reasoning of Judge Pratt’s persuasive opinion except for that portion dealing with the immediate appealability of the district court’s order. I would simply hold that, regardless of the inconsistent positions taken by the appellant, in view of the sharp line that must be drawn between the corporate entity toward which the subpoenas are directed and the individual custodian, the requirements of Perlman v. United States, 247 U.S. 7, 38 S.Ct. 417, 62 L.Ed. 950 (1918), for immediate appealability are satisfied. See In re Katz, 623 F.2d 122, 124 (2d Cir.1980).