In Re Grand Jury Matter. Appeal of James Gilbert Brown

GARTH, Circuit Judge,

dissenting, with whom SEITZ and JAMES HUNTER, III, Circuit Judges, join:

Gilbert J. Brown, the appellant, is an accountant who has incorporated his practice as a one-man professional corporation. The books and records of his corporation were subpoenaed by the grand jury. Brown refused to produce them and has claimed his fifth amendment privilege, asserting that he would incriminate himself if he was required to produce and thereby authenticate the corporate records sought by the grand jury. The district court, finding Brown’s refusal to produce the records to be meritless…