Susan B. Long and Philip H. Long v. United States Internal Revenue Service, Susan B. Long and Philip H. Long v. Bureau of Economic Analysis, United States Department of Commerce, Defendant

742 F.2d 1173 84-2 USTC P 9791 Susan B. LONG and Philip H. Long, Plaintiffs-Appellants, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee. Susan B. LONG and Philip H. Long, Plaintiffs-Appellants, v. BUREAU OF ECONOMIC ANALYSIS, UNITED STATES DEPARTMENT OF COMMERCE, Defendant- Appellee. Nos. 83-3854, 83-3996. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 7, 1984. Decided Sept. 14, 1984. As Amended on Denial of Rehearing Nov. 2, 1984. Stephen K. Strong, Bendich, Stobaugh & Strong, Seattle, Wash., for plaintiffs-appellants. Jonathan S. Cohen, Michael L. Paup, Dept. of Justice, Washington, D.C., for defendants-appellees. Appeal from the United States District Court for the Western District of Washington. Before TANG, SKOPIL and CANBY, Circuit Judges. CANBY, Circuit Judge: 1 These consolidated cases present the issue of whether computer tapes and other records prepared in connection with the Internal Revenue Service's Taxpayer Compliance Measurement Program are exempted from disclosure under the Freedom of Information Act (FOIA), 5 U.S.C. Sec. 552 (1982), by section 701 of the Economic Recovery Tax Act of 1981 (ERTA), Pub.L. No. 97-34, 95…