Legal Opinion
Bart B. Chamberlain, Jr., Etc., Plaintiff-Appellee-Cross v. Jerome Kurtz, Commissioner of Internal Revenue, Defendants- Appellants-Cross
Court of Appeals for the Fifth Circuit
Decided February 14, 1979No. 76-2336PublishedCited by 119 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
This appeal presents novel and important questions under the Freedom of Information Act (FOIA) 1 in connection with a taxpayer’s suit for the production and disclosure of certain Internal Revenue Service (IRS) information and documents. The IRS contends that under statutory provisions of the FOIA and under section 6103 of the Internal Revenue Code of 1954, as amended, 2 the documents at issue are exempt from disclosure. Bart W. Chamberlain brought this action under the FOIA to obtain from the IRS various documents com piled in the course of criminal and civil fraud…
2Cases cited28 opinions
- National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
- Bradley v. School Bd. of RichmondSupreme Court of the United States · 1974
- Department of the Air Force v. RoseSupreme Court of the United States · 1976
- Morton v. MancariSupreme Court of the United States · 1974
- Environmental Protection Agency v. MinkSupreme Court of the United States · 1973
23 more not listed; retrieve them via the Exa API.
3Cited by119 opinions
- Tax Analysts v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1997
- Carl Stern v. Federal Bureau of InvestigationCourt of Appeals for the D.C. Circuit · 1984
- Donald W. Lewis v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Beer Nuts, Inc. v. Clover Club Foods CompanyCourt of Appeals for the Tenth Circuit · 1986
- Kenneth D. Barney and Madeline L. Barney v. Internal Revenue Service, Jerome Kurtz, CommissionerCourt of Appeals for the Eighth Circuit · 1980
114 more not listed; retrieve them via the Exa API.