Legal Opinion
Sharon L. King v. Internal Revenue Service and Jerome Kurtz, Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided September 10, 1982No. 81-2137, 81-3081PublishedCited by 39 opinions
1Opinion of the Court
PELL, Circuit Judge.
This is an appeal from the District Court’s grant of summary judgment ordering the Internal Revenue Service to disclose eight redacted documents to the plaintiff under the Freedom of Information Act, 5 U.S.C. § 552 (1976) (FOIA). The question presented is whether the District Court erred in holding that the documents must be released to the plaintiff after the deletion of taxpayer-identifying material. The I.R.S. contends that the court erred in its interpretation of the term “return information,” as defined in I.R.C. § 6103(b)(2), when it ordered that the documents were…
2Cases cited9 opinions
- 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
- John L. Neufeld v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981
- Susan B. Long and Philip H. Long v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1979
- Zale Corp. v. United States Internal Revenue ServiceDistrict Court, District of Columbia · 1979
- Fruehauf Corporation, William E. Grace and Robert D. Rowan v. Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Tax Analysts v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1997
- Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
- United States v. Scott FranzCourt of Appeals for the Seventh Circuit · 1989
- Church of Scientology of California v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1986
- A. Michael's Piano, Inc., Tracy Patrick Smith, Nicholas Vitagliano and Maria Vitagliano v. Federal Trade CommissionCourt of Appeals for the Second Circuit · 1994
34 more not listed; retrieve them via the Exa API.