Legal Opinion

United States of America and Revenue Agents Clarence H. Isabel and John S. Reid of the Internal Revenue Service v. The El Paso Company

Court of Appeals for the Fifth Circuit

Decided August 13, 1982No. 81-2484Published

1Opinion of the Court

682 F.2d 530

82-2 USTC P 9534, 11 Fed. R. Evid. Serv. 502

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.

No. 81-2484.

United States Court of Appeals,

Fifth Circuit.

Aug. 13, 1982.

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.

Appeal from the United States District Court for the…

Also in this document: Dissent.

2Cases cited48 opinions

  1. Hickman v. TaylorSupreme Court of the United States · 1947
  2. Upjohn Co. v. United StatesSupreme Court of the United States · 1981
  3. Pullman-Standard v. SwintSupreme Court of the United States · 1982
  4. Fisher v. United StatesSupreme Court of the United States · 1976
  5. United States v. NoblesSupreme Court of the United States · 1975

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