Celotex Corp. v. Catrett

Holding that a movant's summary judgment motion should be granted "against a [nonmovant] who fails to make a showing sufficient to establish the existence of an element essential to that party's case, and on which that party will bear the burden of proof at trial"

Upjohn Co. v. United States

Holding that communications between corporate counsel and a corporation's employees made for the purpose of rendering legal advice are protected by the attorney-client privilege

U.S. Dept. of Justice v. Reporters Committee

Holding that disclosure of "[o]fficial information that sheds light on an agency's performance of its statutory duties falls squarely within [FOIA's] statutory purpose"

Nat'l Labor Relations Bd. v. Sears, Roebuck & Co.

Holding that FOIA does not compel agencies to write or create material to explain disclosed documents

Hickman v. Taylor

Holding in the context of the work product privilege that the adversary system requires a party's attorney be permitted to “assemble information, sift what he considers to be the relevant from the irrelevant facts, prepare his legal theories and plan his strategy without undue and needless interference”

Department of State v. Washington Post Co.

Holding that the terminology of "personnel and medical files and similar files" must be read broadly

Federal Bureau of Investigation v. Abramson

Holding that information originally gathered for law enforcement purposes by the FBI did not lose its status under Exemption 7 because it was placed in a different compilation for a political purpose by the White House

SafeCard Servs., Inc. v. SEC

Holding that information in law enforcement records identifying private individuals is exempt from disclosure unless release is necessary to "confirm or refute compelling evidence that the agency is engaged in illegal activity"

Renegotiation Bd. v. Grumman Aircraft Eng'g Corp.

Holding that advisory reports by individuals without authority to take final agency action are predecisional

Coastal States Gas Corp. v. Dept. of Energy

Holding that when agency auditors communicate information from third parties to the agency's regional counsel and ask for legal advice, the regional counsel's written responses containing "neutral, objective analyses of agency regulations" are not privileged

Rule 56 - Summary Judgment

Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit

Section 552 - Public information; agency rules, opinions, orders, records, and proceedings

Holding that the Court's entering of a “Stipulation and Order” approving the parties' terms of dismissal did not amount to a “court-ordered consent decree” that would render the plaintiff the prevailing party

Section 1746 - Unsworn declarations under penalty of perjury

Permitting the use of declarations instead

Section 6103 - Confidentiality and disclosure of returns and return information

Recognizing an individual's right to privacy with regard to disclosure of tax returns

Section 6700 - Promoting abusive tax shelters, etc

Criminalizing the making of a statement regarding investment tax benefits that an individual "knows or has reason to kno[w] is false or fraudulent as to any material matter"

Section 6111 - Disclosure of reportable transactions

Defining a "material advisor" in relevant part as a person who provides assistance with respect to promoting any reportable transaction and who derives gross income in excess of an amount prescribed by the Secretary for that assistance

Section 6112 - Material advisors of reportable transactions must keep lists of advisees, etc

Section 6102 - Computations on returns or other documents

Section 601.702 - Publication, public inspection, and specific requests for records

Stating that a FOIA request made to the IRS must "[b]e addressed to and mailed to the office of the IRS official who is responsible for the control of the records requested"