Case Name: UNITED STATES of America and Gerald T. Culver, Plaintiffs-Appellees, v. Robert I. WHITE, Defendant-Appellant
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1973-11-28
Citations: 487 F.2d 1335
Docket Number: No. 71-2381
Parties: UNITED STATES of America and Gerald T. Culver, Plaintiffs-Appellees, v. Robert I. WHITE, Defendant-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 487
Pages: 1335–1343

Head Matter:
UNITED STATES of America and Gerald T. Culver, Plaintiffs-Appellees, v. Robert I. WHITE, Defendant-Appellant.
No. 71-2381.
United: States Court of Appeals, Fifth Circuit.
Nov. 28, 1973.
George A. Hrdlicka, Houston, Tex., for defendant-appellant.
Anthony J. P. Farris, U. S. Atty., Houston, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Carleton D. Powell, Crombie J. D. Garrett, John P. Burke, Tax Div. Dept. of Justice, Washington, D.C., for plaintiffs-appellees.
Before BROWN, Chief Judge, and WISDOM, GEWIN, BELL, THORN-BERRY, COLEMAN, GOLDBERG, AINSWORTH, GODBOLD, DYER, SIMPSON, MORGAN, CLARK, RONEY and GEE, Circuit Judges.

Opinion:
ON PETITION FOR REHEARING AND PETITION FOR REHEARING EN BANC
(5 Cir., 1973, 477 F.2d 757).
PER CURIAM:
Upon consideration of the record, briefs and oral argument in this cause en banc, the court concludes that the opinion and judgment of the majority of the panel should be and the same are hereby affirmed.
. Footnote 18 of the majority panel opinion, 477 F.2d 757 at 764, is rewritten as follows in order to clarify the same and correct typographical errors:
There has been some confusion as to what papers the government is seeking, which confusion is no doubt exacerbated by the reference in the district court's order to files relating to the offer in compromise. For the sake of clarity we refer to the government's brief at page 12 quoting from the record:
We do know that the workpapers were created to prepare the tax returns, and I think the summons is clear in that we want the workpapers that pertain to the correctness of the tax returns. We do not seek any information with regard to the offer in compromise.