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VAUGHN v. U.S.

No. 90-1848.

936 F.2d 862 (1991)

Richard A. VAUGHN; Esther M. Vaughn; Richard A. Vaughn, D.D.S., P.C., Plaintiffs-Appellants, v. UNITED STATES of America; Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided June 21, 1991.

Attorney(s) appearing for the Case

Robert J. Zinkel, Jr., Detroit, Mich., Joseph Falcone, Southfield, Mich., for plaintiffs-appellants.

Stuart D. Gibson, U.S. Dept. of Justice, Tax Div., Washington, D.C., Gary R. Allen, Acting Chief, Murray S. Horwitz, Jonathan S. Cohen, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for defendants-appellees.

Before KENNEDY and JONES, Circuit Judges, and FORESTER, District Judge.

KENNEDY, Circuit Judge.

Taxpayers Richard A. Vaughn, Esther M. Vaughn, and Richard A. Vaughn, D.D.S., P.C. ("Vaughns" or "plaintiffs"), appeal the summary judgment entered against them in their suit to compel the Internal Revenue Service ("IRS") to produce certain documents pursuant to the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552. After examining affidavits submitted by the IRS describing the contents of the withheld documents and setting out the reasons...

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