Legal Opinion
Long v. United States Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided September 14, 1984No. Nos. 83-3854, 83-3996PublishedCited by 8 opinions
1Opinion of the Court
CANBY, Circuit Judge:
These consolidated eases present the issue of whether computer tapes and other records prepared in connection with the Internal Revenue Service’s Taxpayer Compliance Measurement Program are exempted from disclosure under the Freedom of Information Act (FOIA), 5 U.S.C. § 552 (1982), by section 701 of the Economic Recovery Tax Act of 1981 (ERTA), Pub.L. No. 97-34, 95 Stat. 172 (1981) (codified at 26 U.S.C. § 6103(b)(2)). On motion for summary judgment, the district court, 566 F.Supp. 799, held that the tapes and records were exempt from disclosure. Because the district…
2Cases cited38 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Bradley v. School Bd. of RichmondSupreme Court of the United States · 1974
- Environmental Protection Agency v. MinkSupreme Court of the United States · 1973
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- Ellen L. Ray and William H. Schaap v. Stansfield Turner, Director Central Intelligence AgencyCourt of Appeals for the D.C. Circuit · 1978
33 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Herbert v. United StatesDistrict Court, S.D. New York · 1987
- Estate of Bradford v. United StatesDistrict Court, N.D. California · 1986
- Meyerhoff v. United States Environmental Protection AgencyDistrict Court, N.D. California · 1990
- Long v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Antonio Nieves and Ellen Schuster Nieves v. Hess Oil Virgin Islands Corporation. Samuel Cotto v. Hess Oil Virgin Islands Corporation. Joseph R. Taylor v. Hess Oil Virgin Islands Corporation. George Thomas v. Hess Oil Virgin Islands Corporation. Phillip Scotland and Pearline Scotland v. Hess Oil Virgin Islands Corporation, Pauliphy Prevost v. Hess Oil Virgin Islands CorporationCourt of Appeals for the Third Circuit · 1987
3 more not listed; retrieve them via the Exa API.