EX-8.1 3 d39031exv8w1.htm OPINION OF BAKER BOTTS L.L.P. exv8w1
 

Exhibit 8.1
         
(BAKER BOOTS LLP LOGO)
  2001 ROSS AVENUE
DALLAS, TEXAS
  AUSTIN
BAKU
 
  75201-2980   DALLAS
 
  214.953.6500   DUBAI
 
  FAX 214.953.6503   HONG KONG
 
      HOUSTON
 
      LONDON
 
      MOSCOW
 
      NEW YORK
 
      RIYADH
 
      WASHINGTON
August 18, 2006
Crosstex Energy, Inc.
2501 Cedar Springs
Dallas, Texas 75201
Ladies and Gentlemen:
     We have acted as counsel to Crosstex Energy, Inc., a Delaware corporation (the “Company”), with respect to certain legal matters in connection with the Registration Statement on Form S-3 (the “Registration Statement”) to be filed by the Company with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act”), relating to the resale by the selling stockholders named in the Registration Statement, from time to time pursuant to Rule 415 under the Securities Act, of 2,550,260 shares of common stock, par value $0.01 per share, of the Company (the “Shares”). At your request, this opinion is being furnished to you for filing as Exhibit 8.1 to the Registration Statement.
     In connection therewith, we prepared the discussion set forth under the caption “Material Tax Consequences” (the “Discussion”) in the prospectus contained in the Registration Statement.
     All statements of legal conclusions contained in the Discussion, unless otherwise noted, are our opinion with respect to the matters set forth therein as of the effective date of the Registration Statement, and are, to the extent noted in the Discussion, based on the accuracy of certain factual matters. In addition, we are of the opinion that the Discussion in the Registration Statement with respect to those matters as to which no legal conclusions are provided is an accurate discussion of such federal income tax matters (except for the representations and statements of fact of the Company included in the Discussion, as to which we express no opinion).
     We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to our firm and this opinion contained in the Discussion. In giving this consent, we do not hereby admit that we are in the category of persons whose consent is required under section 7 of the Securities Act or the rules and regulations of the Commission thereunder.
     
 
  Very truly yours,
 
   
 
  /s/ Baker Botts L.L.P.