UNITED STATES v. WYATT

No. 78-2536.

637 F.2d 293 (1981)

UNITED STATES of America, Plaintiffs-Appellants, v. Oscar S. WYATT, Jr. et al., Defendants-Appellees, Coastal States Gas Corp., Intervenor-Appellee.

United States Court of Appeals, Fifth Circuit.

February 17, 1981.


Attorney(s) appearing for the Case

Helen M. Eversberg, Asst. U. S. Atty., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Charles E. Bookhart, William A. Whitledge, Attys., U. S. Dept. of Justice, Tax Div., Washington, D. C., for plaintiffs-appellants.

C. Leland Hamel, J. Robert Dickerson, Houston, Tex., for Oscar Wyatt.

Fulbright & Jaworski, Charles W. Hall, Kenneth W. Gideon, Lee H. Henkel, III, Houston, Tex., for Coastal States Gas Corp.

Before BROWN, RUBIN and FRANK M. JOHNSON, Jr., Circuit Judges.


JOHN R. BROWN, Circuit Judge:

The Internal Revenue Service (IRS) appeals from a May 12, 1978 dismissal of a petition to enforce a summons which normally sought information regarding the income tax liabilities of Coastal States Gas Corporation but which essentially was a part of a government-wide inquiry on corporate slush funds. The District Court dismissed the petition after a show cause hearing on the grounds that the 11 questions which the IRS sought to be answered...

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