Cooper v. Internal Revenue Service
District Court, District of Columbia
1Opinion of the Court
MEMORANDUM
FLANNERY, District Judge.
This matter comes before the court on cross-motions for summary judgment. The facts in this case are not in dispute, the parties having stipulated to them. Plaintiff, a professor at Columbia University School of Law, seeks access, pursuant to the Freedom of Information Act, as amended, 5 U.S.C. § 552 (1970), to various documents introduced by the Internal Revenue Service as exhibits in two cases before the United States Tax Court: Estate of J. W. Kelley, T. C. Docket Nos. 3236-73, 3237-73, 63 T.C. 321 (1974); and Estate of Edward E. Dickinson, Jr., T.C.…
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