Yorkshire v. United States Internal Revenue Service

Opinion by Judge TANG.

TANG, Senior Circuit Judge:

Analee Yorkshire as a more than one percent Keller shareholder sought disclosure of Keller Street Development Company’s consolidated tax returns for the years 1987 through 1990 under the Freedom of Information Act, 5 U.S.C. § 552. She also requested disclosure of the 1989 tax return of Pearl-Falstaff Joint Participation Partnership, a partnership owned by separate subsidiaries of the S & P Company, Keller’s parent corporation.

S & P Company appeals the district court’s order of disclosure of Keller’s consolidated tax returns for the years 1987…