Legal Opinion

Adamowicz v. Internal Revenue Service

District Court, S.D. New York

Decided November 24, 2009No. 08 Civ. 10255PublishedCited by 13 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

LORETTA A. PRESEA., Chief Judge.

Acting as executors of the Estate of their mother Mary Adamowicz (the “Estate”), Plaintiffs Michael Adamowicz and Elizabeth Fraser (“Plaintiffs”) bring this action under the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552 (2006), to compel the production of documents withheld by Defendant the Internal Revenue Service (the “IRS” or the “Government”). Both parties now move for summary judgment. For the reasons set forth below, the Government’s motion [dkt. no. 25] is GRANTED, and Plaintiffs’ motion [dkt. no. 34] is DENIED.

I. BACKGROUND

Plain…

2Cases cited45 opinions

  1. Hickman v. TaylorSupreme Court of the United States · 1947
  2. Upjohn Co. v. United StatesSupreme Court of the United States · 1981
  3. United States Department of Justice v. Reporters Committee for Freedom of the PressSupreme Court of the United States · 1989
  4. National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
  5. Safecard Services, Inc. v. Securities and Exchange CommissionCourt of Appeals for the D.C. Circuit · 1991

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3Cited by13 opinions

  1. Amnesty International USA v. Central Intelligence AgencyDistrict Court, S.D. New York · 2010
  2. Brennan Ctr. for Justice at N.Y. Univ. Sch. of Law v. Dep't of Homeland Sec.District Court, S.D. Illinois · 2018
  3. Doyle v. U.S. Dep't of Homeland Sec.District Court, S.D. Illinois · 2018
  4. Service Women's Action Network v. Department of DefenseDistrict Court, D. Connecticut · 2012
  5. Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010

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