Roger A. Pies v. United States Internal Revenue Service

How courts have described this case

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

• noting that use as a research tool, without more, does not convert unfinalized. or unapproved materials into agency working law
• finding that disclosure of draft regulations that were “never finalized nor approved to reflect agency policy! ]” would be “of little or no assistance to members of the public[ ]” and were thus properly withheld
• “After their initial review [the documents] were returned for revision but were never revised and Section 48(h) was subsequently repealed.”

Source: CourtListener parenthetical corpus (CC0).