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PACIFIC FISHERIES, INC. v. U.S.

No. 06-35718.

539 F.3d 1143 (2008)

PACIFIC FISHERIES INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 21, 2008.

Attorney(s) appearing for the Case

Robert J. Chicoine, Cori Flanders-Palmer, Cory L. Johnson, Chicoine & Hallett, P.S., Seattle, WA, for the plaintiff-appellant.

Jonathan S. Cohen, David M. Katinsky, Gretchen M. Wolfiner, U.S. Department of Justice, Tax Division, Washington, DC; John McKay, U.S. Attorney for the Western District of Washington, Seattle, WA, (on briefs) for the defendant-appellee.

Before: B. FLETCHER, RICHARD A. PAEZ, and N. RANDY SMITH, Circuit Judges.

BETTY B. FLETCHER, Circuit Judge:

Pacific Fisheries, Inc. ("Pacific Fisheries") appeals the district court order granting summary judgment to the Internal Revenue Service ("IRS") on its claim that the IRS improperly withheld or redacted certain documents responsive to Pacific Fisheries' Freedom of Information Act ("FOIA") request. See 5 U.S.C. § 552. We reverse in part, affirm in part, and remand to the district court to determine whether the treaty exemption...

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