# United States of America and Gerald T. Culver v. Robert I. White

> Court of Appeals for the Fifth Circuit · November 28, 1973 · 487 F.2d 1335

URL: https://www.frixlaw.com/law-library/cases/9460058

## Case

- **Full name:** UNITED STATES of America and Gerald T. Culver, Plaintiffs-Appellees, v. Robert I. WHITE, Defendant-Appellant
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** November 28, 1973
- **Citations:** 487 F.2d 1335; 33 A.F.T.R.2d (RIA) 74
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Ainsworth, Bell, Brown, Coleman, Gewin, Godbold, Goldberg, Per Curiam, Roney, Thorn-Berry, Wisdom
- **Cited by:** 13 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9460058

## Opinion text

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. 1
. 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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9460058. Public record. Not legal advice.