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 136 opinions
1Opinion of the Court
SCALIA, Circuit Judge:
This case arises out of the efforts of the Church of Scientology of California to obtain documents from the Internal Revenue Service under the Freedom of Information Act, 5 U.S.C. § 552 (1982) (“FOIA”). It requires us to review the District Court’s grant of summary judgment to the IRS on the adequacy of its response to the Church’s FOIA request. To do so we must consider, among other things, the relation between FOIA and the provisions of the Internal Revenue Code that govern disclosure of return information, 26 U.S.C. § 6103 (1982).
I
On May 16, 1980 the Church sent a…
2Cases cited18 opinions
- Robert G. Vaughn v. Bernard Rosen, Executive Director, United States Civil Service CommissionCourt of Appeals for the D.C. Circuit · 1973
- National Labor Relations Board v. Robbins Tire & Rubber Co.Supreme Court of the United States · 1978
- Susan D. Goland and Patricia B. Skidmore v. Central Intelligence AgencyCourt of Appeals for the D.C. Circuit · 1978
- National Cable Television Association, Inc. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1973
- William M. Brinton v. Department of StateCourt of Appeals for the D.C. Circuit · 1980
13 more not listed; retrieve them via the Exa API.
3Cited by136 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
- Beatrice Maynard v. Central Intelligence Agency, Beatrice Maynard v. Central Intelligence AgencyCourt of Appeals for the First Circuit · 1993
- Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
- Michael Ruotolo and Kathleen M. Ruotolo v. Department of Justice, Tax DivisionCourt of Appeals for the Second Circuit · 1995
131 more not listed; retrieve them via the Exa API.