Legal Opinion

Taxation With Representation Fund v. Internal Revenue Service

Court of Appeals for the D.C. Circuit

Decided March 12, 1981No. 80-1688PublishedCited by 165 opinions

1Opinion of the Court

HARRY T. EDWARDS, Circuit Judge:

The issues raised by this appeal require this court’s consideration for the first time whether certain records of the Internal Revenue Service (“IRS”) may be withheld from public disclosure pursuant to Exemption 5 of the Freedom of Information Act (“FOIA”), 5 U.S.C. § 552(b)(5). Exemption 5 of the FOIA protects “inter-agency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency.” 5 U.S.C. § 552(b)(5). While Exemption 5 has been construed generally to exempt those documents…

2Cases cited16 opinions

  1. National Labor Relations Board v. Sears, Roebuck & Co.Supreme Court of the United States · 1975
  2. Mead Data Central, Inc. v. United States Department of the Air ForceCourt of Appeals for the D.C. Circuit · 1977
  3. Environmental Protection Agency v. MinkSupreme Court of the United States · 1973
  4. Coastal States Gas Corporation v. Department of EnergyCourt of Appeals for the D.C. Circuit · 1980
  5. William Jordan v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1978

11 more not listed; retrieve them via the Exa API.

3Cited by165 opinions

  1. Sussman v. United States Marshals ServiceCourt of Appeals for the D.C. Circuit · 2007
  2. Senate of the Commonwealth of Puerto Rico on Behalf of Judiciary Committee v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1987
  3. Tax Analysts v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1997
  4. Petroleum Information Corporation v. United States Department of the InteriorCourt of Appeals for the D.C. Circuit · 1992
  5. Access Reports v. Department of JusticeCourt of Appeals for the D.C. Circuit · 1991

160 more not listed; retrieve them via the Exa API.

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