liance with the federal grand jury subpoena. See In re New York Grand Jury Subpoena for State Income Tar Records, 468 F.Supp. at 577-78; see also United Stares v. Field, 532 F.2d 404, 407-08 (5th Cir.1976), cen. denied, 429 U.S. 940, 97 S.Q. 354, 50 L.Ed.2d 309; In re Grand Jury Empaneled Jan. 21, 1975, 541 F.2d a