General Services Administration v. Henry Benson

This is an appeal from a judgment of the district court, enjoining the General Services Administration, its officers and employees, from withholding from appel-lee certain records which are described in the opinion of the district court, reported at 289 F.Supp. 590 (W.D.Wash. 1968). This court has jurisdiction under 28 U.S.C. § 1291 .

Appellee, Henry Benson, was a member of a partnership which purchased certain property from the General Services Administration. After reselling the property, the partnership became involved in a dispute with the Internal Revenue Service over whether the profit from the resale should be characterized as a long-term or a short-term capital gain. In order to prove the correct characterization of the profit, appellee requested G.S.A. to make available its records concerning the transaction. The Government refused the request, and after further denial following administrative review, the taxpayer filed the suit below to compel production of the documents in question.

The district court, after taking testimony and examining the disputed documents in camera, ordered all of them produced, except two credit reports. The court concluded that the information…