Legal Opinion
Robert J. Martin and Miriam D. Martin v. Internal Revenue Service
Court of Appeals for the Tenth Circuit
Decided September 22, 1988No. 88-1493PublishedCited by 7 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
Robert J. Martin filed suit under the Freedom of Information Act (FOIA), 5 U.S. C. § 552 (1982), to compel the Internal Revenue Service (IRS) to disclose to him tax protests filed by three other individuals. The protests concerned proposed adjustments to those individuals’ tax returns based on proposed adjustments to the returns of certain pass-through corporate and partnership entities in which Martin and the other individuals had interests. The district court ordered the IRS to disclose the protests to Martin. Because we conclude that the protests are not “return…
2Cases cited4 opinions
- Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
- First Western Government Securities, Inc. v. United States of AmericaCourt of Appeals for the First Circuit · 1986
- Gary L. Ryan v. Bureau of Alcohol, Tobacco and FirearmsCourt of Appeals for the D.C. Circuit · 1983
- Mid-South Music Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1987
3Cited by7 opinions
- Estate of Yaeger v. CommissionerUnited States Tax Court · 1989
- Anonymous v. CommissionerUnited States Tax Court · 2010
- Solargistic Corporation and Geodesco, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1991
- Tanoue v. Internal Revenue ServiceDistrict Court, D. Hawaii · 1995
- Yorkshire v. Internal Revenue ServiceDistrict Court, C.D. California · 1993
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