Legal Opinion
Tax Analysts v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided June 13, 2000No. 99-5284PublishedCited by 29 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge SENTELLE.
SENTELLE, Circuit Judge:
Tax Analysts, a publisher of tax material, sued the Internal Revenue Service (IRS) and the Christian Broadcasting Network (CBN) under the Freedom of Information Act (FOIA), 5 U.S.C. § 552 (1994), and Internal Revenue Code (I.R.C.) § 6104, 26 U.S.C. § 6104 (1994), respectively, in an effort to obtain copies of a closing agreement reached between the IRS and CBN in conjunction with CBN’s filing for tax exempt status under I.R.C. § 501(a) and (c)(3), 26 U.S.C. § 501(a), (c)(3) (1994). The IRS filed a motion for…
2Cases cited19 opinions
- Cort v. AshSupreme Court of the United States · 1975
- Cannon v. University of ChicagoSupreme Court of the United States · 1979
- Massachusetts Mutual Life Insurance v. RussellSupreme Court of the United States · 1985
- Touche Ross & Co. v. RedingtonSupreme Court of the United States · 1979
- Transamerica Mortgage Advisors, Inc. v. LewisSupreme Court of the United States · 1979
14 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- American Civil Liberties Union v. Central Intelligence AgencyCourt of Appeals for the D.C. Circuit · 2013
- El Paso Natural Gas Company v. United StatesCourt of Appeals for the D.C. Circuit · 2014
- Peavey v. HolderDistrict Court, District of Columbia · 2009
- Bates v. Northwestern Human Services, Inc.District Court, District of Columbia · 2006
- College Sports Council v. Government Accountability OfficeDistrict Court, District of Columbia · 2006
24 more not listed; retrieve them via the Exa API.