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UNITED STATES v. EL PASO CO.

No. 81-2484.

682 F.2d 530 (1982)

UNITED STATES of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service, Petitioners-Appellees, v. The EL PASO COMPANY, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied September 15, 1982.

Attorney(s) appearing for the Case

Walter P. Zivley, D. Mitchell McFarland, Jack L. Underwood, Lee K. Boocker, Houston, Tex., for respondent-appellant.

Michael L. Paup, William A. Whitledge, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for petitioners-appellees.

Before GOLDBERG, WILLIAMS and GARWOOD, Circuit Judges.

Rehearing and Rehearing En Banc Denied September 15, 1982.

JERRE S. WILLIAMS, Circuit Judge:

The United States and two agents of the Internal Revenue Service (IRS) petitioned the district court to enforce two summonses issued to the El Paso Company (El Paso) with regard to a tax audit. One summons sought El Paso's "tax-pool analysis" — a summary of El Paso's contingent liability for additional taxes should it ultimately be determined that El Paso owed...

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