Analee Yorkshire v. United States Internal Revenue Service v. S & P Company, Intervenor-Appellant. Analee Yorkshire v. United States Internal Revenue Service v. S & P Company, Intervenor-Appellee

26 F.3d 942 73 A.F.T.R.2d 94 -2229, 94-2 USTC P 50,294 , 29 Fed.R.Serv.3d 191 Analee YORKSHIRE, Plaintiff-Appellee, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee, v. S & P COMPANY, Intervenor-Appellant. Analee YORKSHIRE, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee, v. S & P COMPANY, Intervenor-Appellee. Nos. 93-55835, 93-55932. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 2, 1994. Decided June 8, 1994. Michael C. Cohen, Los Angeles, CA, for plaintiff-appellee-appellant. Kevin M. Brown, Washington, DC, for defendant-appellee. Thomas M. Peterson, San Francisco, CA, for intervenor-appellant-appellee. Appeal from the United States District Court for the Central District of California. Before: TANG, PREGERSON, and NOONAN, Circuit Judges. Opinion by Judge TANG. TANG, Senior Circuit Judge: 1 Analee Yorkshire as a more than one percent Keller shareholder sought disclosure of Keller Street Development Company's consolidated tax returns for the years 1987 through 1990 under the Freedom of Information Act, 5 U.S.C. Sec. 552 . She also requested disclosure of the 1989 tax return of Pearl-Falstaff Joint…