· 9/14/1961
Samann v. Commissioner
Citations
- 36 T.C. 1011
- 1961 U.S. Tax Ct. LEXIS 77
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that emails that document ongoing internal debates and contain back-and-forth and the exchange of ideas are pre- decisional and deliberative
- holding that the agency must demonstrate why disclosure of the withheld material “in the specific context of the agency action at issue, actually impede[s] those same agency deliberations going forward”
- holding that the Federal Bureau of Investigations (FBI) through “a series of boilerplate and generic assertions” failed to demonstrate a foreseeable chilling effect on internal communications as a result of public release
- holding that “a ‘perfunctory state[ment] that disclosure of all the withheld information . . . would jeopardize the free exchange of information between senior leaders within and outside the [agency]’ will not suffice”
- explaining that “the basis and likelihood of [the claimed] harm must be independently demonstrated for each category” (citation omitted)
- reaffirming that redactions in Machado Amadis were properly justified because “the government directly articulated a link between the specified harm and the specific information contained in the material withheld” (cleaned up)
Source: CourtListener parenthetical corpus (CC0).
Judges: Arundell,Fay
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.