Legal Opinion
Long v. United States Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided August 18, 1987No. Nos. 84-4117, 86-3678 and 86-3679PublishedCited by 1 opinion
1Per curiam
These two cases concern a Freedom of Information Act (FOIA) request for records from the Internal Revenue Service’s Taxpayer Compliance Measurement Program (TCMP). In the first case, Susan B. Long and Philip H. Long appeal a district court decision denying release of paper records and ZIP Code data related to TCMP records already released by the IRS. In the second case, the Longs appeal a district court ruling that unreleased TCMP records are exempt from disclosure under Section 6103(b)(2) of the Internal Revenue Code because disclosure would pose a substantial risk of impairing tax…
2Cases cited8 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Kissinger v. Reporters Committee for Freedom of the PressSupreme Court of the United States · 1980
- Stanley F. Taylor v. Burlington Northern Railroad CompanyCourt of Appeals for the Ninth Circuit · 1986
- Susan B. Long and Philip H. Long v. Bureau of Economic Analysis, United States Department of CommerceCourt of Appeals for the Ninth Circuit · 1981
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3Cited by1 opinion
- Susan B. Long and Philip H. Long v. United States Internal Revenue Service, Susan B. Long and Philip H. Long v. Bureau of Economic Analysis, United States Department of CommerceCourt of Appeals for the Ninth Circuit · 1987