Ellis Campbell, Jr., District Director of Internal Revenue v. J. M. Eastland and Montez Eastland

BELL, Circuit Judge

(concurring specially).

I concur in the result only. My view is simply that the trial court abused its discretion under the facts in finding the necessary good cause for the production of the reports then in the criminal files of the United States attorney for use in the civil case. 4 Moore’s Federal Practice (2nd ed.), § 34.04.

The criminal aspect of the matter could not be ignored. The end result *493was tantamount to allowing discovery under Federal Rules of Civil Procedure in a criminal proceeding, somthing we are powerless, as was the trial court, to authorize. The motion of the government to stay pending disposition of the criminal case should have been granted, and of course, all proceedings thereafter were nugatory.