Legal Opinion
Montgomery v. Internal Revenue Serv.
Court of Appeals for the D.C. Circuit
Decided September 6, 2018No. Civil Action No. 17-918 (JEB)PublishedCited by 12 opinions
1Opinion of the Court
JAMES E. BOASBERG, United States District Judge
Over a decade ago, Defendant Internal Revenue Service determined that Plaintiffs Thomas and Beth Montgomery were involved in a multi-billion-dollar tax-shelter scheme. Suspecting that an insider had blown the whistle on their sham partnerships, the couple requested several categories of IRS records under the Freedom of Information Act. After coming up short, Plaintiffs filed this action asserting causes of action under FOIA and the Administrative Procedure Act. In this second round of briefing, each party seeks summary judgment on both counts.…
2Cases cited33 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- United States Department of Justice v. Reporters Committee for Freedom of the PressSupreme Court of the United States · 1989
- Department of the Air Force v. RoseSupreme Court of the United States · 1976
- Carl Oglesby v. The United States Department of the ArmyCourt of Appeals for the D.C. Circuit · 1990
- Military Audit Project, Felice D. Cohen, Morton H. Halperin v. William Casey, Director of Central IntelligenceCourt of Appeals for the D.C. Circuit · 1981
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3Cited by12 opinions
- Thomas Montgomery v. IRSCourt of Appeals for the D.C. Circuit · 2022
- Braun v. Federal Bureau of InvestigationDistrict Court, District of Columbia · 2019
- Codrea v. Bureau of Alcohol, Tobacco, Firearms and ExplosivesDistrict Court, District of Columbia · 2022
- Hawkinson v. Immigration and Customs EnforcementDistrict Court, D. Massachusetts · 2021
- Huddleston v. Federal Bureau of InvestigationDistrict Court, E.D. Texas · 2022
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