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WILLAMETTE INDUSTRIES, INC. v. UNITED STATES

Civ. No. 78-336.

530 F.Supp. 904 (1981)

WILLAMETTE INDUSTRIES, INC., Plaintiff, v. UNITED STATES of America and Jerome Kurtz, Commissioner of Internal Revenue, Defendants.

United States District Court, D. Oregon.

May 28, 1981.

Attorney(s) appearing for the Case

Charles P. Duffy, Phillip N. Jones, Duffy, Georgeson, Kekel & Benner, Portland, Or., for plaintiff.

Sidney I. Lezak, U. S. Atty., Judith Kobbervig, Asst. U. S. Atty., Portland, Or., Michael J. Kearns, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendants.

OPINION

PANNER, District Judge:

Plaintiff, Willamette Industries, a timber producer and manufacturer of wood and forest products, brought this Freedom of Information Act (FOIA) action to gain access to documents kept by the Internal Revenue Service, which would show how the IRS arrives at fair market values for timber in making tax assessments for the timber harvested by plaintiff each year.

Specifically, plaintiff seeks:

a) access to IRS...

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