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STONEHILL v. I.R.S.

No. 08-5060.

558 F.3d 534 (2009)

Pauline STONEHILL, Co-Executor and Co-Special Administrator of the Estate of Harry S. Stonehill, Appellant v. INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided March 6, 2009.

Attorney(s) appearing for the Case

Robert E. Heggestad argued the cause and filed the briefs for appellant.

Jonathan S. Cohen, Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief were Nathan J. Hochman, Assistant Attorney General, Jeffrey A. Taylor, U.S. Attorney, and Bethany B. Hauser, Attorney. John A. Dudeck Jr., Attorney, entered an appearance.

Opinion for the Court by Circuit Judge ROGERS.

ROGERS, Circuit Judge:

The issue in this appeal is whether an agency may withhold documents under Exemption 5 of the Freedom of Information Act ("FOIA"), 5 U.S.C. § 552(b)(5), when it did not invoke the same underlying privilege claims in an ongoing discovery dispute in a different, non-FOIA case in which those documents were withheld as irrelevant. Harry S. Stonehill, through his estate, maintains that the waiver rule requiring all FOIA exemptions to be raised...

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