Legal Opinion
Zale Corp. v. United States Internal Revenue Service
District Court, District of Columbia
Decided December 14, 1979No. Civ. A. 78-1571PublishedCited by 43 opinions
1Opinion of the Court
MEMORANDUM OPINION
GESELL, District Judge.
This is another Freedom of Information Act (“FOIA”) 1 suit arising out of an effort to inspect government documents relating to an on-going law enforcement investigation. In this instance, FOIA’s preference for the public disclosure of governmental information must be reconciled with a necessity for confidentiality in federal tax administration recognized in the Tax Reform Act of 1976. 2
Zale Corporation, a large Dallas-based retailer with over 1,300 wholly-owned subsidiaries, is under intensive investigation by the Internal Revenue Service (“IRS”) for…
2Cases cited17 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Morton v. MancariSupreme Court of the United States · 1974
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Hayden v. National Security Agency/Central Security ServiceCourt of Appeals for the D.C. Circuit · 1979
- Administrator, Federal Aviation Administration v. RobertsonSupreme Court of the United States · 1975
12 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Church of Scientology of California v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1986
- Robert A. Aronson v. Internal Revenue Service, Robert A. Aronson v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Sharon L. King v. Internal Revenue Service and Jerome Kurtz, Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1982
- Ralph H. Currie, Jr., and Carpets by Ralph Currie, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1983
- Green v. Internal Revenue ServiceDistrict Court, N.D. Indiana · 1982
38 more not listed; retrieve them via the Exa API.