Legal Opinion
Arthur Andersen & Co. v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided May 21, 1982No. 81-1821PublishedCited by 143 opinions
1Opinion of the Court
WALD, Circuit Judge:
In this appeal, the Internal Revenue Service (“Agency” or “IRS”) challenges the district court’s judgment that the Freedom of Information Act (“FOIA”) 1 requires disclosure of drafts of Revenue Ruling 77-284 2 and accompanying Background Information Notes. Following in camera inspection of the documents under procedures stipulated to by the parties, 3 the court held that the “record” contained insufficient evidence to establish the exempt status of these documents. Arthur Andersen, Inc. v. IRS, 514 F.Supp. 1173, 1177 (D.D.C.1981). The IRS contends that the drafts showed on…
2Cases cited10 opinions
- National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
- Robert G. Vaughn v. Bernard Rosen, Executive Director, United States Civil Service CommissionCourt of Appeals for the D.C. Circuit · 1973
- Coastal States Gas Corporation v. Department of EnergyCourt of Appeals for the D.C. Circuit · 1980
- William Jordan v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1978
- Taxation With Representation Fund v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by143 opinions
- City of Garland v. Dallas Morning NewsTexas Supreme Court · 2000
- Senate of the Commonwealth of Puerto Rico on Behalf of Judiciary Committee v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1987
- Tax Analysts v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2002
- Reporters Committee for Freedom of the Press v. FBICourt of Appeals for the D.C. Circuit · 2021
- Elizabeth G. Russell v. Department of the Air ForceCourt of Appeals for the D.C. Circuit · 1982
138 more not listed; retrieve them via the Exa API.