Legal Opinion

Kenneth D. Barney and Madeline L. Barney v. Internal Revenue Service, Jerome Kurtz, Commissioner

Court of Appeals for the Eighth Circuit

Decided April 3, 1980No. 79-1488PublishedCited by 87 opinions

1Per curiam

Plaintiffs Kenneth and Madeline Barney appeal the district court’s 1 entry of summary judgment against them and dismissal of their complaint brought under the Freedom of Information Act (FOIA), 5 U.S.C. § 552, to obtain information from the Internal Revenue Service (IRS). For the reasons stated below, we affirm but remand with direction.

The Barneys are currently under investigation by the IRS due to their alleged failure to file federal income tax returns for 1975. After unsuccessful attempts to obtain IRS records of interest to them, plaintiffs initiated this action pursuant to the FOIA in…

2Cases cited6 opinions

  1. Robert G. Vaughn v. Bernard Rosen, Executive Director, United States Civil Service CommissionCourt of Appeals for the D.C. Circuit · 1973
  2. National Labor Relations Board v. Robbins Tire & Rubber Co.Supreme Court of the United States · 1978
  3. Cadc 79-12 the Founding Church of Scientology of Washington, D. C., Inc. v. Griffin B. BellCourt of Appeals for the D.C. Circuit · 1979
  4. Bart B. Chamberlain, Jr., Etc., Plaintiff-Appellee-Cross v. Jerome Kurtz, Commissioner of Internal Revenue, Defendants- Appellants-CrossCourt of Appeals for the Fifth Circuit · 1979
  5. Eddie David Cox v. United States Department of JusticeCourt of Appeals for the Eighth Circuit · 1978

1 more not listed; retrieve them via the Exa API.

3Cited by87 opinions

  1. Church of Scientology of California v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1986
  2. Oliver L. North v. Lawrence E. Walsh, in His Official Capacities as "Independent Counsel" and "Independent Counsel: Iran/contra,"Court of Appeals for the D.C. Circuit · 1989
  3. Donald W. Lewis v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
  4. Center for Auto Safety v. Environmental Protection AgencyCourt of Appeals for the D.C. Circuit · 1984
  5. James T. Campbell v. Department of Health and Human Services and Eli Lilly and CompanyCourt of Appeals for the D.C. Circuit · 1982

82 more not listed; retrieve them via the Exa API.

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