Legal Opinion

Murphy v. Internal Revenue Service

District Court, D. Hawaii

Decided July 14, 1999No. CIV. 98-186 ACKPublished

1Opinion of the Court

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

KAY, District Judge.

BACKGROUND

On August 14, 1997, Internal Revenue Service (“IRS”) Agent Daniel Keahey sent a letter to Plaintiff Charles Murphy (“Plaintiff’) advising him that the IRS had received information that he was possibly involved in a fraudulent trust arrangement. On September 12, 1997, Plaintiff submitted a Freedom of Information Act (“FOIA”) request to Agent Keahey’s office seeking a variety of items specifically pertaining to the year 1997, including: (1) tax returns, “lists,” or “statements;” (2) computerized “references”…

2Cases cited12 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. United States Department of Justice v. Reporters Committee for Freedom of the PressSupreme Court of the United States · 1989
  3. Safecard Services, Inc. v. Securities and Exchange CommissionCourt of Appeals for the D.C. Circuit · 1991
  4. James Miller v. United States Department of StateCourt of Appeals for the Eighth Circuit · 1986
  5. Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987

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