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CHURCH OF SCIENTOLOGY INTERN. v. U.S. I.R.S.

Nos. 92-55817, 92-55828 and 92-55831.

995 F.2d 916 (1993)

CHURCH OF SCIENTOLOGY INTERNATIONAL, Plaintiff-Appellee, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellant. CHURCH OF SCIENTOLOGY INTL., Plaintiff-Appellee, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellant. CHURCH OF SCIENTOLOGY, Plaintiff-Appellee, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 9, 1993.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Gary R. Allen, Murray S. Horwitz, Asst. Attys. Gen., Washington, DC, for defendant-appellant.

Kendrick L. Moxon, Bowles & Moxon, Hollywood, CA, for plaintiff-appellee.

Before: HALL, WIGGINS, TROTT, Circuit Judges.

WIGGINS, Circuit Judge:

This case is a consolidation of three cases arising in the Central District of California. In each case, the Church of Scientology International ("Church") requested that the Exempt Organization division ("EO") of the Internal Revenue Service ("IRS") disclose certain documents pursuant to the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552 (1988). The IRS responded to each request by disclosing some documents and claiming that others...

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