United States v. Gulf Oil Corp.

GARZA, Judge.

This appeal follows the district court’s refusal to enforce a Department of Energy (“D.O.E.”) subpoena against Gulf Oil Corporation (“Gulf”). The subpoena sought production of documents Gulf had received from Cities Service Oil & Gas Corporation (“Cities”) pursuant to a merger agreement between Gulf and Cities. The documents can be generally categorized into two groups: those prepared by or on behalf of Cities in preparation for litigation with the D.O.E., and those prepared by or on behalf of Cities for its auditors, Arthur Young & Company (“Arthur Young”). The district court…