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SANDS v. MURPHY

No. 80-1210.

633 F.2d 968 (1980)

David S. SANDS, et al., Plaintiffs-Appellants, v. Frank MURPHY, etc., et al., Defendants-Appellees.

United States Court of Appeals, First Circuit.

Decided November 6, 1980.

Attorney(s) appearing for the Case

Stanley M. Brown, Manchester, N. H., with whom Brown & Nixon Professional Ass'n, Manchester, N. H., Thomas R. Watson, Tybursky & Watson, Portsmouth, N. H., David J. Killkelley, and Nighswander, Lord, Martin & Killkelley, Laconia, N. H., were on brief, for plaintiffs-appellants.

Richard W. Perkins, Atty., Tax Division, Dept. of Justice, Washington, D. C., with whom William H. Shaheen, U. S. Atty., Concord, N. H., Michael L. Paup and Murray S. Horwitz, Attys., Tax Division, Dept. of Justice, Washington, D. C., were on brief, for defendants-appellees.

Before COFFIN, Chief Judge, BOWNES, Circuit Judge, and WYZANSKI, Senior District Judge.

WYZANSKI, Senior District Judge.

Relying on the Freedom of Information Act, as amended, (FOIA), 5 U.S.C. § 552 1970 ed. and Supp. V, plaintiffs filed in the district court a complaint seeking an order directing the Internal Revenue Service (IRS) and its New Hampshire District Director to disclose the names of and information supplied by persons that had contacted the IRS about the plaintiffs' income. The district court by summary judgment denied the application...

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