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PIES v. U.S. INTERNAL REVENUE SERVICE

No. 79-2303.

668 F.2d 1350 (1981)

Roger A. PIES v. UNITED STATES INTERNAL REVENUE SERVICE, et al., Appellants.

United States Court of Appeals, District of Columbia Circuit.

Decided November 6, 1981.

Attorney(s) appearing for the Case

Stephen J. Gray, Atty., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Carl S. Rauh, U. S. Atty., at the time the brief was filed, and Richard W. Perkins, Atty., Dept. of Justice, Washington, D. C., were on the brief for appellant.

Ernest J. Brown, Atty., Dept. of Justice, Washington, D. C., also entered an appearance for appellant.

Bradley S. Waterman, Washington, D. C., 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 by District Judge PENN.

PENN, District Judge:

The Internal Revenue Service (IRS), in this case filed pursuant to the Freedom of Information Act (FOIA), 5 U.S.C. § 552, appeals from a decision of the District Court granting summary judgment to the appellee and requiring the IRS to release copies of draft proposed regulations (hereinafter referred to as the proposed regulations) purporting to interpret the now repealed Section...

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