KAMMAN v. U.S. I.R.S.

No. 93-16600.

56 F.3d 46 (1995)

Robert KAMMAN, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 7, 1995.


Attorney(s) appearing for the Case

Robert Kamman, Phoenix, AZ, pro se, for plaintiff-appellant.

Gary R. Allen, Tax Division, U.S. Dept. of Justice, Washington, DC, for defendant-appellee.

Before: SNEED and O'SCANNLAIN, Circuit Judges; MERHIGE, District Judge.


O'SCANNLAIN, Circuit Judge:

We must decide whether the Internal Revenue Service has demonstrated that certain appraisal documents in its possession are "return information," and thus exempt from disclosure under the Freedom of Information Act.

I

In 1986, in conjunction with a collection action against a taxpayer, the Internal Revenue Service ("IRS") seized Indian jewelry and other objects. After the taxpayer pleaded guilty to tax fraud in 1991, the...

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