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WILLARD v. I.R.S.

No. 84-2282.

776 F.2d 100 (1985)

Max WILLARD; Raymond C. Jackson; Mack Lester, Appellants, v. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided November 7, 1985.

Attorney(s) appearing for the Case

LeRoy Katz, Bluefield, W.Va., for appellants.

Murray S. Horwitz, Washington, D.C., (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Washington, D.C., John P. Alderman, U.S. Atty., Roanoke, Va., on brief), for appellee.

Before WIDENER, WILKINSON and SNEEDEN, Circuit Judges.

SNEEDEN, Circuit Judge:

The question presented is whether the district court erred in granting summary judgment to the Internal Revenue Service in a Freedom of Information Act suit. Appellants Jackson, Lester and Willard brought this action to obtain copies of notes made during interviews with I.R.S. agents. The district court determined that the information sought need not be disclosed because it was exempt from the Freedom of Information Act under 5 U.S.C. §...

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