holding that IRS reasonably withheld disclosure of identity of parties in documents or statements who had indicated a willingness to provide information because such disclosure would constitute an unwarranted invasion of privacy
How later courts described this case
- holding that IRS reasonably withheld disclosure of identity of parties in documents or statements who had indicated a willingness to provide information because such disclosure would constitute an unwarranted invasion of privacy
- upholding district judge’s decision to require Vaughn Index instead of conducting in camera inspection of documents and holding that no such additional inspection was required
- withholding names under 7(C) of persons who indicated willingness to provide information relevant to investigation of White
- indicating that it was disposed to accept the Zale rationale
Written by the judges who cited it.
The opinion
MERRITT, Circuit Judge,
concurring.
I agree with the Court that the materials in question here are not subject to disclosure under Section 6103, Title 26, United States Code. For the reasons set out in the portion of the Court’s opinion entitled “Section 6103 Exemption From Disclosure,” I see no need to consider the other questions in the case.