United States of America and Robert Gray, Special Agent, Internal Revenue Service, Petitioners, v. Lester H. Salter, Respondent, Andlocal 57, International Union of Operating Engineers, Intervenor, 421 F.2d 1393 (1st Cir. 1970)

Respondent moves for reconsideration of our ex parte order allowing an interlocutory appeal, pursuant to the provisions of 28 U.S.C. § 1292(b), from a discovery order of the district court in an Internal Revenue subpoena matter. His principal contention is that there is not a "controlling question of law," as statutorily required. We have assumed, without deciding, in similar circumstances that there would be such a question. Goldfine v. Pastore, 1 Cir., 1958, 261 F.2d 519, 521. On further consideration we believe there is not. Pre-trial disclosure may indeed involve an ultimate question of law in the case, Commonwealth Edison Co. v. Allis-Chalmers Mfg. Co., N.D. Ill., 1963, 225 F. Supp. 332, aff'd 335 F.2d 203, but it may not. Here the only question is the admissibility of certain evidence on a legally relevant, Lash v. Nighosian, 1 Cir., 1959, 273 F.2d 185, cert. denied 362 U.S. 904, 80 S. Ct. 610, 4 L. Ed. 2d 554, issue. This is not a controlling question of law. United States v. Woodbury, 9 Cir., 1959, 263 F.2d 784. We prefer the dissenting to the majority opinion in Groover, Christie & Merritt v. LoBianco, 1964, 119 U.S.App.D.C. 50, 336 F.2d 969.

The order allowing an interlocutory appeal is vacated. If the matter be thought sufficiently serious, a petition for mandamus may be filed. Cf. Lear Siegler, Inc. v. Adkins, 9 Cir., 1964, 330 F.2d 595. We need hardly say that the burden here is much heavier, and a very substantial showing of prejudice must be made before we would even consider such a petition. Cf. Switzerland Cheese Ass'n, Inc. v. Horne's Market, Inc., 1 Cir., 1965, 351 F.2d 552, aff'd 385 U.S. 23, 87 S. Ct. 193, 17 L. Ed. 2d 23.