TAXATION WITH REPRESENTATION FUND v. INTERNAL REV. SERV.

No. 80-1688.

646 F.2d 666 (1981)

TAXATION WITH REPRESENTATION FUND v. INTERNAL REVENUE SERVICE, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided March 12, 1981.


Attorney(s) appearing for the Case

Stephen Gray, Atty., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Charles F. C. Ruff, U. S. Atty., Michael L. Paup and Richard W. Perkins, Attys., Dept. of Justice, Washington, D. C., were on brief for appellant. Ernest J. Brown, Atty., Dept. of Justice, Washington, D. C., also entered an appearance for appellant.

William A. Dobrovir, Washington, D. C., with whom Thomas F. Field, Washington, D. C., was on brief for appellee.

Before ROBB and EDWARDS, Circuit Judges, and PENN, District Judge, United States District Court for the District of Columbia.


Opinion for the court filed Circuit Judge HARRY T. EDWARDS.

HARRY T. EDWARDS, Circuit Judge:

The issues raised by this appeal require this court's consideration for the first time whether certain records of the Internal Revenue Service ("IRS") may be withheld from public disclosure pursuant to Exemption 5 of the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552(b)(5). Exemption 5 of the FOIA protects "inter-agency or intra-agency memorandums or letters...

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