UNITED STATES v. TEXAS HEART INSTITUTE

No. 84-2178.

755 F.2d 469 (1985)

UNITED STATES of America and Internal Revenue Service Special Agent Michael O. Hanson, Petitioners-Appellants, v. TEXAS HEART INSTITUTE and Greg C. Waddill, Associate Administrator and Counsel, Respondents-Appellees, Dr. Bernard M. Barrett, Jr., Intervenor-Appellee.

United States Court of Appeals, Fifth Circuit.

March 21, 1985.


Attorney(s) appearing for the Case

Daniel K. Hedges, U.S. Atty., Houston, Tex., Charles E. Brookhart, William A. Whitledge, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., U.S. Dept. of Justice, Washington, D.C., for petitioners-appellants.

Edward D. Urquhart, Silvia T. Hassell, Charles J. Escher, Houston, Tex., for Dr. Bernard M. Barrett, Jr.

Fulbright & Jaworski, Jasper G. Taylor, III, C.W. Wellen, Houston, Tex., for Texas Heart Institute, Tex. Children's, St. Luke's & Waddell.

Vinson & Elkins, H. Ronald Welsh, Joyce R. Scruggs, Woodward, Hall & Primm, Houston, Tex., for Methodist Hosp.

Before GOLDBERG, JOHNSON, and DAVIS, Circuit Judges.


JOHNSON, Circuit Judge:

The United States Internal Revenue Service (IRS) and IRS Agent Michael O. Hanson filed petitions to enforce four IRS summonses. These summonses were directed to the Texas Heart Institute, Texas Children's Hospital, St. Luke's Episcopal Hospital, and Methodist Hospital. All four petitions to enforce were consolidated. After a hearing, the district court denied enforcement of the summonses. The IRS and

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