VALERO ENERGY CORP. v. U.S.

No. 08-3473.

569 F.3d 626 (2009)

VALERO ENERGY CORPORATION, in its own right and as successor to Ultramar Diamond Shamrock Corporation, Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 17, 2009.


Attorney(s) appearing for the Case

Elizabeth A. Copeland, Attorney, Oppenheimer, Rosenberg, Kelleher & Wheatley, San Antonio, TX, Jonathan S. Franklin, Attorney (argued), Fulbright & Jaworski, Washington, DC, Daniel G. Hildebrand, Mayer Brown LLP, Chicago, IL, for Petitioner-Appellant.

Jonathan S. Cohen, Attorney (argued), John A. Nolet, Attorney, Department of Justice, Washington, DC, for Respondent-Appellee.

Before ROVNER, EVANS, and TINDER, Circuit Judges.


EVANS, Circuit Judge.

In this appeal, Valero Energy Corporation asks us to take a close look at the tax practitioner-client privilege. Valero sought to protect several documents under this privilege, and the result was a mixed bag—some documents were shielded from the Internal Revenue Service, while others were not. Valero now contends that by reaching this decision, the district court misconstrued not only the privilege, but also an exception to the privilege...

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