L.A. Linsteadt and Wannelle Linsteadt v. Internal Revenue Service and Roscoe L. Egger, Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating a FOIA requester \is not entitled to access to the tax return or return information of other taxpayers\
• taxpayers refused copies of notes of statements made to I.R.S. agent even though I.R.S. admitted memorandum at issue contained no opinions or conclusions of agent, but merely a factual recitation of taxpayers’ own statements
• affidavit of Special Agent assigned to taxpayers’ case, stating essentially the same thing
• “[A]lthough § 6103 may furnish the criteria for the agency’s duty to disclose return information, judicial review of the agency’s nondisclosure is governed by the [Freedom of] Information Act.”
• “[A]lthough § 6103 may furnish the criteria for 11 the agency’s duty to disclose return information, judicial review of the agency’s 12 nondisclosure is governed by the [Freedom of] Information Act.”

Source: CourtListener parenthetical corpus (CC0).