51.   One prominent criminal tax lawyer said that the estimate was so out of proportion that he doubted it would hold up.

52.   One Texas tax lawyer made a secret complaint against Andersen to the Texas Supreme Court in June, accusing the accounting firm of practicing law without a license.

53.   Phillip Morrison, a Washington tax lawyer and former Treasury Department official under President Bush, said it was the largest crowd he had seen at the hotel.

54.   Peter Michaels, a tax lawyer in San Francisco who has looked into the issue, said he thought Sherman was getting a raw deal.

55.   Rep. Dan Dumezich, a Republican from a suburb of Chicago and a tax lawyer, agreed.

56.   Several leading tax lawyers said they saw no benefit to Enron in making its tax returns public.

57.   Seymour Goldberg, a tax lawyer in Garden City, N.Y., said he was seeing the same portion.

58.   Sidney Kess, a New York tax lawyer and certified public accountant, said investors should be aware of the role that dependents play in planning ahead.

59.   Six other Washington tax lawyers, some of whom represent Enron or its creditors, agreed.

60.   Some tax lawyers say, however, the Treasury plan may actually backfire and embolden conservative lawmakers to push harder for basic tax changes.