Legal Opinion
John A. Desalvo v. Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided November 22, 1988No. 85-2596PublishedCited by 24 opinions
1Opinion of the Court
TACHA, Circuit Judge.
This is an appeal from the denial of the plaintiff’s request to the Internal Revenue Service (IRS) for documents under the Freedom of Information Act (FOIA), 5 U.S.C. § 552. The issue on appeal is whether I.R.C. § 6103 exclusively governs the agency’s duty to disclose “return information,” as defined in I.R.C. § 6103(b)(2), thereby precluding application of the FOIA. We hold that it does not, and affirm in part, reverse in part, and remand. 1
John DeSalvo (the plaintiff) is the subject of a federal tax investigation. Pursuant to the FOIA, the plaintiff requested from the…
2Cases cited21 opinions
- Department of the Air Force v. RoseSupreme Court of the United States · 1976
- Morton v. MancariSupreme Court of the United States · 1974
- United States v. Borden Co.Supreme Court of the United States · 1939
- Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
- Church of Scientology of California v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1986
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3Cited by24 opinions
- Hull v. IRS, US DEPT. OF TREASURYCourt of Appeals for the Tenth Circuit · 2011
- Greg Herrick v. Jane Garvey, Administrator, Federal Aviation Administration, the Fairchild Corporation, Amicus CuriaeCourt of Appeals for the Tenth Circuit · 2002
- Robert A. Aronson v. Internal Revenue Service, Robert A. Aronson v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Anderson v. Department Of Health And Human ServicesCourt of Appeals for the Tenth Circuit · 1990
- Anderson v. Department of Health & Human ServicesCourt of Appeals for the Tenth Circuit · 1990
19 more not listed; retrieve them via the Exa API.