Ralph H. Currie, Jr., and Carpets by Ralph Currie, Inc. v. Internal Revenue Service (1983)

green · 60 citation events across 20 courts. Showing the 30 strongest citers on record (one row per citing case, strongest signal kept).

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Treatment trajectory · 1983 → 2026 · click a year to view the case as of then

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green The News-Press v. U. S. Dept. of Homeland Security (2007)

Rule Authority · 11th Cir. · 2 citations in this opinion

Comm’n, 673 F.2d 1205, 1210 (11th Cir.1982); Qurrie v. Internal Revenue Serv., 704 F.2d 523, 528 (11th Cir.1983).

green John A. Desalvo v. Internal Revenue Service (1988)

Rule Authority · 10th Cir. · 2 citations in this opinion

Grasso v. IRS, 785 F.2d at 74-75 ; Linsteadt v. IRS, 729 F.2d at 1001-02 ; Long v. United States IRS, 742 F.2d 1173 , 1177-78 (9th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-27 (11th Cir.1983); Church of Scientology v. IRS, 792 F.2d 146, 150 (D.C.Cir.1986), en banc review of separate issue, 792 F.2d 153 (D.C.Cir.), aff'd., — U.S. -, 108 S.Ct. 271 , 98 L.Ed.2d 228 (1987). 3 The Eighth Circuit has noted that it was “inclined to agree” that section 6103 is covered by FOIA exem…

green Paul Grasso v. Internal Revenue Service (1986)

Rule Authority · 3rd Cir. · 2 citations in this opinion

See Long v. United States IRS, 742 F.2d 1173 , 1178 (9th Cir.1984); Linsteadt v. IRS, 729 F.2d 998, 1001-03 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-28 (11th Cir.1983); Chamberlain v. Kurtz, 589 F.2d 827, 835-40 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979).

green David Ely v. Federal Bureau of Investigation (1986)

Rule Authority · 11th Cir. · 2 citations in this opinion

Environmental Protection Agency v. Mink, 410 U.S. 73, 80 , 93 S.Ct. 827, 832 , 35 L.Ed.2d 119 (1973); Currie v. Internal Revenue Service, 704 F.2d 523, 530 (11th Cir.1983).

green L.A. Linsteadt and Wannelle Linsteadt v. Internal Revenue Service and Roscoe L. Egger, Commissioner (1984)

Rule Authority · 5th Cir. · 2 citations in this opinion

Chamberlain v. Kurtz, 589 F.2d 827, 840 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979) (exempting forty-two "return information” documents including various intra-agency memoranda discussing taxpayer’s tax liability, several case summaries, memoranda of witness interviews, agency workpapers, reports of Special Agents, and intra-agency letters about the case) and Currie v. Internal Revenue Service, 704 F.2d 523, 531 (11th Cir.1983) (exempting int…

green Broward Bulldog, Inc. v. U.S. Department of Justice (2019)

Rule Authority · 11th Cir.

Serv., 704 F.2d 523, 530 (11th Cir. 1983) (quoting Mead Data Ctr., Inc. v. U.S. Dep’t of the 18 Case: 17-13787 Date Filed: 09/23/2019 Page: 19 of 79 Air Force, 566 F.2d 242, 250 (D.C.

quoting Mead Data Ctr., Inc. v. U.S. Dep’t of the 18 Case: 17-13787 Date Filed: 09/23/2019 Page: 19 of 79 Air Force, 566 F.2d 242, 250 (D.C. Cir. 1977)

green Miccosukee Tribe of Indians of Florida v. United States (2008)

Rule Authority · 11th Cir.

Ely v. F.B.I., 781 F.2d 1487, 1490 (11th Cir.1986) (citations omitted); Currie v. I.R.S., 704 F.2d 523, 528 (11th Cir.1983).

green Tax Analysts v. Internal Revenue Service (1997)

Rule Authority · D.C. Cir.

Cases sustaining IRS claims of exemption under § 6103(b)(2) include Currie v. IRS, 704 F.2d 523, 531 (11th Cir.1983) (return information encompasses memoranda “reflecting the direction and scope” of an IRS investigation); King v. IRS, 688 F.2d 488, 494 (7th Cir.1982) ("IRS comment on the private tax situations of specific taxpayers”); Breuhaus v. IRS, 609 F.2d 80, 83 (2d Cir.1979) (an IRS letter to a member of Congress explaining a determination of tax liability); and Chambe…

green A. Michael's Piano, Inc., Tracy Patrick Smith, Nicholas Vitagliano and Maria Vitagliano v. Federal Trade Comm… (1994)

Rule Authority · 2d Cir.

See, e.g., Church of Scientology v. IRS, 792 F.2d 146, 148-50 (D.C.Cir.1986), aff'd, 484 U.S. 9 , 108 S.Ct. 271 , 98 L.Ed.2d 228 (1987); Grasso v. IRS, 785 F.2d 70, 74-75 (3d Cir.1986); Linsteadt v. IRS, 729 F.2d 998, 1003 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-27 (11th Cir.1983).

green David Miscavige v. Internal Revenue Service (1993)

Rule Authority · 11th Cir.

In fact, Judge Kravitch concurred in the failure to require a Vaughn Index only “in light of in camera inspection of all relevant documents.” Id. at 532.

green Robert A. Aronson v. Internal Revenue Service, Robert A. Aronson v. Internal Revenue Service (1992)

Rule Authority · 1st Cir.

E.g., De Salvo, 861 F.2d at 1218—21; Church of Scientology v. IRS, 792 F.2d 146, 148-50 (D.C.Cir.1986), aff'd 484 U.S. 9 , 108 S.Ct. 271 , 98 L.Ed.2d 228 (1987); Grasso, 785 F.2d at 73-75 ; Long v. United States IRS, 742 F.2d 1173 , 1177-79 & n. 12 (9th Cir.1984); Linsteadt, 729 F.2d at 1003 ; Currie v. IRS, 704 F.2d 523, 527-28 (11th Cir.1983).

green Aronson v. Internal (1992)

Rule Authority · 1st Cir.

E.g., De Salvo, 861 F.2d at 1218-21 ; ____ ________ Church of Scientology v. IRS, 792 F.2d 146, 148-50 (D.C. ______________________ ___ Cir. 1986), aff'd 484 U.S. 9 (1987); Grasso, 785 F.2d at 73 - _____ ______ 75; Long v. United States IRS, 742 F.2d 1173 , 1177-79 & n.12 ____ _________________ (9th Cir. 1984); Linsteadt, 729 F.2d at 1003 ; Currie v. IRS, _________ ______ ___ 704 F.2d 523, 527-28 (11th Cir. 1983).

green Ray v. United States Department of Justice (1990)

Rule Authority · 11th Cir.

green Ray v. United States Department of Justice (1990)

Rule Authority · 11th Cir.

See also Department of the Air Force v. Rose, 425 U.S. 352, 361 , 96 S.Ct. 1592, 1599 , 48 L.Ed.2d 11 (1976); Ely v. Federal Bureau of Investigation, 781 F.2d 1487, 1489-90 (11th Cir.1986); Currie v. Internal Revenue Service, 704 F.2d 523, 530 (11th Cir.1983). 13 In determining whether Exemption 6 applies we apply a balancing test, "weighing an individual's right to protection of privacy against the public's right to disclosure of government information." Cochran, 770 F.2d a…

green Donald W. Lewis v. Internal Revenue Service (1987)

Rule Authority · 9th Cir. · signal: cf.

See Barney v. IRS, 618 F.2d 1268 , 1274 n. 15 (8th Cir.1980) (per curiam); cf. Currie v. IRS, 704 F.2d 523, 531-32 (11th Cir.1983) (section 6103(e)(7) satisfies Exemption 3’s requirements); Chamberlain v. Kurtz, 589 F.2d 827, 838-39 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979) (same).

green Church of Scientology of California v. Internal Revenue Service (1986)

Rule Authority · D.C. Cir.

See Linsteadt v. IRS, 729 F.2d 998, 1001-03 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-28 (11th Cir.1983).

green Julian R. Villanueva v. Department of Justice (1986)

Rule Authority · 5th Cir.

Linsteadt v. I.R.S., 729 F.2d 998, 1003 (5th Cir.1984); Stephenson v. I.R.S., 629 F.2d 1140, 1144 (5th Cir.1980); accord Antonelli v. Drug Enforcement Admin., 739 F.2d 302, 303 (7th Cir.1984); Currie v. I.R.S., 704 F.2d 523, 528, 531 (11th Cir.1983); Church of Scientology v. United States Dep't of the Army, 611 F.2d 738 , 742 (9th Cir.1979). 4 .

green Lame, Anthony v. United States Department of Justice (1985)

Rule Authority · 3rd Cir.

Linsteadt v. Internal Revenue Service, 729 F.2d 998, 1003 (5th Cir. 1984) ; Antonelli v. Drug Enforcement Administration, 739 F.2d 302, 303 (7th Cir.1984); Currie v. Internal Revenue Service, 704 F.2d 523, 528 (11th Cir.1983); Stephenson v. Internal Revenue Service, 629 F.2d 1140, 1144 (5th Cir.1980); Church of Scientology of California v. United States Department of the Army, 611 F.2d 738, 742 (9th Cir.1980).

green Susan B. Long and Philip H. Long v. United States Internal Revenue Service, Susan B. Long and Philip H. Long … (1984)

Rule Authority · 9th Cir.

Currie v. IRS, 704 F.2d 523, 526-28 (11th Cir.1983); Britt v. IRS, 547 F.Supp. 808, 809-13 (D.D.C.1982).

green Long v. United States Internal Revenue Service (1984)

Rule Authority · 9th Cir.

Currie v. IRS, 704 F.2d 523, 526-28 (11th Cir.1983); Britt v. IRS, 547 F.Supp. 808, 809-13 (D.D.C.1982).

green Radcliffe v. Internal Revenue Service (2008)

Rule Authority · S.D.N.Y. · 2 citations in this opinion

Currie v. I.R.S., 704 F.2d 523, 531 (11th Cir.1983).

green Houser v. Church (2020)

Rule Authority · D.D.C.

Information of the sort Rowe has identified properly is considered return information, see Currie v. IRS, 704 F.2d 523, 531 (11th Cir. 1983), and the plaintiff has neither presented waivers from the third parties whose information is implicated, nor has he demonstrated a material interest in the withheld information.

green MacPhail v. Comptroller (2008)

Rule Authority · Md. Ct. Spec. App.

See e.g., Landmark Legal Foundation v. I.R.S., 267 F.3d 1132 , 1134 (D.C.Cir.2001); Grasso v. I.R.S., 785 F.2d 70, 75 (3rd Cir.1986); Currie v. I.R.S., 704 F.2d 523, 526-28 (11th Cir. 1983); King v. I.R.S., 688 F.2d 488, 496 (7th Cir.1982); Mason v. Callaway, 554 F.2d 129 , 131 (4th Cir.1977) (per curiam); Fruehauf Corp. v. I.R.S., 566 F.2d 574, 578 (6th Cir.1977); Grenier v. U.S. I.R.S., 449 F.Supp. 834 , 840 & n. 22 (D.Md. 1978).

green Faiella v. IRS (2006)

Rule Authority · D.N.H.

Cir. 1986) (citing Linsteadt v. IRS. 729 F.2d 998, 1101-03 (5th Cir. 1984); Currie v. IRS. 704 F.2d 523, 526-28 (11th Cir. 1983)).

green McQueen v. United States (2003)

Rule Authority · S.D. Tex.

Linsteadt, 729 F.2d at 998 ; Currie v. Internal Revenue Serv., 704 F.2d 523, 532 (11th Cir.1983); Chamberlain v. Kurtz, 589 F.2d 827, 840-41 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979). (d) FOIA Exemption (b)(5) FOIA exception (b)(5) protects from disclosure “inter-agency or intra-agency memorandums or letters which would not *517 be available by law to a party other than an agency in litigation with the agency.” 5 U.S.C. § 552 (b)(5).

green Aronson v. Internal Revenue Service (1991)

Rule Authority · D. Mass.

DeSalvo v. IRS, 861 F.2d 1217, 1218-19 (10th Cir.1988); see also Church of Scientology v. IRS, 792 F.2d 146, 148-50 (D.C.Cir.1986), en banc review on different grounds, 792 F.2d 153 (D.C.Cir.1986), aff'd, 484 U.S. 9 , 108 S.Ct. 271 , 98 L.Ed.2d 228 (1987); Grasso v. IRS, 785 F.2d 70, 73-74 (3d Cir.1986); Long v. United States IRS, 742 F.2d 1173 , 1177-78 & n. 12 (9th Cir.1984); Linsteadt v. IRS, 729 F.2d 998, 999 (5th Cir.1984); Currie v. IRS, 704 F.2d 523, 526-27 (11th Cir.…

green Ray v. United States Dept. of Justice (1989)

Rule Authority · S.D. Fla.

Currie v. IRS, 704 F.2d 523, 530 (11th Cir.1983).

green Yon v. Internal Revenue Service (1987)

Rule Authority · S.D. Fla.

Currie v. IRS, 704 F.2d 523, 531 (11th Cir.1983); Chamberlain v. Kurtz, 589 F.2d 827 (5th Cir.), cert. denied, 444 U.S. 842 , 100 S.Ct. 82 , 62 L.Ed.2d 54 (1979).

green Sea Shepherd Conservation Society v. Internal Revenue Service (2015)

Cited · D.D.C. · signal: see

See Currie v. IRS, 704 F.2d 523, 530-32 (11th Cir.1983) (upholding district court’s determination that withholding was justified under Exemption 3 and section 6103(e)(7) where district court had engaged in extensive in camera review of documents and concluded that “[t]he release of the documents would hamper” an ongoing investigation); Radcliffe v. IRS, 536 F.Supp.2d 423, 436, 439-40 (S.D.N.Y.2008) (finding IRS’s withhold-ings under Exemption 3 and section 6103(e)(7) justifi…

green St. Andrews Park, Inc. v. United States Department of the Army Corps of Engineers (2003)

Cited · S.D. Fla. · signal: see

See Currie v. I.R.S., 704 F.2d 523 (11th Cir.1983) (district court’s review of claim for exemption was adequate where it reviewed the documents in their entirety aided by cover sheets prepared by the IRS).