In re October 1985 Grand Jury No. 746

PRESIDING JUSTICE McNAMARA

delivered the opinion of the court:

The State appeals from an order of the trial court quashing a subpoena duces tecum issued to Bernard Drebin, an accountant, during the course of grand jury proceedings investigating Drebin’s clients, Jack and Wanda Bernstein.

The Illinois Attorney General initiated a grand jury investigation of the Bernsteins for the alleged failure to pay the proper amount of retailers’ occupation tax for the years 1982-84. As a part of its investigation, the grand jury issued a subpoena to Drebin, the Bernsteins’ accountant. The subpoena called for…