Legal Opinion

Susan B. Long and Philip H. Long v. United States Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided May 2, 1979No. 19-1340PublishedCited by 55 opinions

1Opinion of the Court

KENNEDY, Circuit Judge:

This case comes as an appeal from the district court’s granting of appellee’s motion for partial summary judgment by which appellants were denied access to certain information they seek under the Freedom of Information Act (FOIA), 5 U.S.C. § 552. Appellants request all the information the IRS has compiled in the Taxpayer Compliance Measurement Program (TCMP). TCMP is a continuing series of statistical studies by the IRS on a national scale to measure the level of compliance with federal tax laws.

The IRS has disclosed all statistical tabulations based on the TCMP. 1 The…

2Cases cited7 opinions

  1. National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
  2. Department of the Air Force v. RoseSupreme Court of the United States · 1976
  3. Open America v. The Watergate Special Prosecution ForceCourt of Appeals for the D.C. Circuit · 1976
  4. Andre J. Theriault v. United States of America, (Two Cases)Court of Appeals for the Ninth Circuit · 1974
  5. Sdc Development Corporation v. F. David Mathews, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1976

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

3Cited by55 opinions

  1. Michael Meeropol, A/K/A Rosenberg v. Edwin Meese Iii, Attorney General of the United StatesCourt of Appeals for the D.C. Circuit · 1986
  2. Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
  3. Matthew G. Yeager v. Drug Enforcement AdministrationCourt of Appeals for the D.C. Circuit · 1982
  4. Church of Scientology of California v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1986
  5. Shearn Moody, Jr. v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981

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

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