CHAMBERLAIN v. KURTZ

No. 76-2336.

589 F.2d 827 (1979)

Bart B. CHAMBERLAIN, Jr., etc., Plaintiff-Appellee-Cross Appellant, v. Jerome KURTZ, Commissioner of Internal Revenue, et al., Defendants-Appellants-Cross Appellees.

United States Court of Appeals, Fifth Circuit.

February 14, 1979.


Attorney(s) appearing for the Case

Charles S. White-Spunner, U. S. Atty., Mobile, Ala., Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Sect., Robert E. Noel, John M. Cunningham, Donald J. Gavin, Robert A. Bernstein, James E. Crowe, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellants-cross appellees.

Lester M. Bridgeman, Louis T. Urbanczyk, Washington, D. C., Cooper C. Thurber, G. Sage Lyons, Mobile, Ala., for plaintiff-appellee-cross appellant.

Before JONES, AINSWORTH and HILL, Circuit Judges.


AINSWORTH, Circuit Judge:

This appeal presents novel and important questions under the Freedom of Information Act (FOIA)1 in connection with a taxpayer's suit for the production and disclosure of certain Internal Revenue Service (IRS) information and documents. The IRS contends that under statutory provisions of the FOIA and under section 6103 of the Internal Revenue Code of 1954, as amended,2 the documents...

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