United States District Court, S. D. New York.

“ Although there is no mechanical rule for determining when depositions should be allowed, the generally accepted requirements are that the testimony of the "prospective" witness is material and that the witness is unavailable. ”

“ Moreover, because of the scope of the testimony, the Court does not have the option of waiting to see how the trial testimony develops before focusing on the issue.
(3) The 120 witnesses whom the defendants seek to depose are also unavailable *560 within the meaning of Rule 15. These individuals are neither presently residing in the United States nor subject to the subpoena power of this Court and are purportedly unable, or unwilling, for various reasons, to come to the United States. They are, however, willing to be deposed in their native land. ”

“ The Government contends that all the witnesses need not be produced in any event and that a representative number should suffice, there being a number of those present in the United States. The Government's proof, however, involves only a portion of the total disbursement. It would appear, therefore, that the defendants would have to prove all (or nearly all) of the collections for the fund to rebut the Government's claims. ”