Legal Opinion
Church of Scientology of California v. Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided May 27, 1986No. 83-1856PublishedCited by 77 opinions
1Opinion of the Court
SCALIA, Circuit Judge:
This is an appeal from the District Court’s grant of summary judgment in favor of the Internal Revenue Service, in a Freedom of Information Act suit brought by the Church of Scientology under 5 U.S.C. § 552(a)(4)(B) (1982). The only issue addressed by this en banc opinion is the meaning of the so-called Haskell Amendment, which excepts from the Internal Revenue Code’s definition of nondisclosable “return information” “data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.” 26 U.S.C. § 6103(b)(2) (1982).…
2Cases cited9 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Baldrige v. ShapiroSupreme Court of the United States · 1982
- Panhandle Eastern Pipe Line Company v. Federal Energy Regulatory Commission, (Three Cases)Court of Appeals for the D.C. Circuit · 1979
- Edward S. Irons v. Sidney A. Diamond, Commissioner of Patents. Edward S. Irons v. Sidney A. Diamond, Commissioner of PatentsCourt of Appeals for the D.C. Circuit · 1981
- John L. Neufeld v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981
4 more not listed; retrieve them via the Exa API.
3Cited by77 opinions
- Cynthia King v. United States Department of JusticeCourt of Appeals for the D.C. Circuit · 1987
- Tax Analysts v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1997
- Ciba-Geigy Corporation v. U.S. Environmental Protection AgencyCourt of Appeals for the D.C. Circuit · 1986
- United States v. Oliver L. NorthCourt of Appeals for the D.C. Circuit · 1990
- Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
72 more not listed; retrieve them via the Exa API.