BARNEY v. I. R. S.

No. 79-1488.

618 F.2d 1268 (1980)

Kenneth D. BARNEY and Madeline L. Barney, Appellants, v. INTERNAL REVENUE SERVICE, Jerome Kurtz, Commissioner, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided April 3, 1980.


Attorney(s) appearing for the Case

Kenneth D. Barney and Madeline L. Barney, on brief for appellant pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett and Murray S. Horwitz, Attys., Tax Div., Dept. of Justice, Washington, D. C. and Robert D. Hiaring, U. S. Atty., Sioux Falls, S. D., on brief for appellee.

Before BRIGHT, STEPHENSON and McMILLIAN, Circuit Judges.


PER CURIAM.

Plaintiffs Kenneth and Madeline Barney appeal the district court's1 entry of summary judgment against them and dismissal of their complaint brought under the Freedom of Information Act (FOIA), 5 U.S.C. § 552, to obtain information from the Internal Revenue Service (IRS). For the reasons stated below, we affirm but remand with direction.

The Barneys are currently under investigation by the IRS due to their alleged...

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