Legal Opinion

Shannahan v. Service

Court of Appeals for the Ninth Circuit

Decided March 13, 2012No. 10-35204, 10-35244PublishedCited by 28 opinions

1Opinion of the Court

OPINION

W. FLETCHER, Circuit Judge:

We are asked to decide whether appellants are entitled under the Freedom of Information Act (“FOIA”) to disclosure of tax-related documents held by the Internal Revenue Service (“IRS”). The government resisted the disclosure of the documents on two grounds. First, it contended that disclosure of the documents would “seriously impair Federal tax administration” within the meaning of 26 U.S.C. § 6103(e)(7) and Exemption 3 of FOIA, 5 U.S.C. § 552(b)(3), and “could reasonably be expected to interfere with enforcement proceedings” within the meaning of Exception…

2Cases cited20 opinions

  1. Robert G. Vaughn v. Bernard Rosen, Executive Director, United States Civil Service CommissionCourt of Appeals for the D.C. Circuit · 1973
  2. Department of the Air Force v. RoseSupreme Court of the United States · 1976
  3. National Labor Relations Board v. Robbins Tire & Rubber Co.Supreme Court of the United States · 1978
  4. Department of the Interior v. Klamath Water Users Protective Ass'nSupreme Court of the United States · 2001
  5. John Doe Agency v. John Doe Corp.Supreme Court of the United States · 1989

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3Cited by28 opinions

  1. Citizens for Responsibility and Ethics in Washington v. U.S. Department of JusticeDistrict Court, District of Columbia · 2013
  2. Transgender Law Center v. IceCourt of Appeals for the Ninth Circuit · 2022
  3. Civil Beat Law Center v. Centers for Disease ControlCourt of Appeals for the Ninth Circuit · 2019
  4. Greenberger v. Internal Revenue Serv.District Court, N.D. Georgia · 2017
  5. Poulsen v. Dep't of Def.District Court, N.D. California · 2019

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

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