Court of Appeals for the Fifth Circuit February 17, 1981, 78-2536 (United States v. Oscar S. Wyatt, Jr., Coastal States Gas Corp., Intervenor-Appellee)

JOHN R. BROWN, Circuit Judge:

The Internal Revenue Service (IRS) appeals from a May 12, 1978 dismissal of a petition to enforce a summons which normally sought information regarding the income tax liabilities of Coastal States Gas Corporation but which essentially was a part of a government-wide inquiry on corporate slush funds.