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. 81-2484PublishedCited by 269 opinions
1Opinion of the Court
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 more taxes than indicated on its return. After a hearing, the district court enforced the tax pool analysis summons and El Paso brought this appeal. We affirm.
*533I.
El Paso is the holding company for several…
2Cases cited35 opinions
- Hickman v. TaylorSupreme Court of the United States · 1947
- Upjohn Co. v. United StatesSupreme Court of the United States · 1981
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. NoblesSupreme Court of the United States · 1975
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3Cited by269 opinions
- United States v. Monroe Adlman, as Officer and Representative of Sequa CorporationCourt of Appeals for the Second Circuit · 1998
- In Re Grand Jury Subpoena Duces Tecum Dated September 15, 1983 Marc Rich & Co. A.G., Intervenor-Appellant v. United StatesCourt of Appeals for the Second Circuit · 1984
- Equal Employment Opportunity Commission v. BDO USA, L.L.P.Court of Appeals for the Fifth Circuit · 2017
- United States v. Deloitte LLPCourt of Appeals for the D.C. Circuit · 2010
- Robert L. Clarke, Comptroller of the Currency v. American Commerce National Bank, Anaheim, CaliforniaCourt of Appeals for the Ninth Circuit · 1992
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