Yorkshire

Opinion by Judge TANG.

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. § 552 . She also requested disclosure of the 1989 tax return of Pearl-Falstaff Joint Participation Partnership, a partnership owned by separate subsidiaries of the S & P Company, Keller’s parent corporation.

S & P Company appeals the district court’s order of disclosure of Keller’s consolidated tax returns for the years 1987 through 1990. Yorkshire appeals the district court’s order enjoining the Internal Revenue Service from disclosing the 1989 tax return of Pearl-Falstaff. Yorkshire also appeals the magistrate judge’s order granting S & P leave to intervene. We have jurisdiction under either 28 U.S.C. § 1291 or 28 U.S.C. § 1292 (a)(1) and affirm.

BACKGROUND

S & P, Keller, General Brewing Company, Pearl Brewing Company, and Pearl Container Company are all members of the same affiliated group and filed consolidated tax returns for the years 1987 through' 1990. 1 Yorkshire sought disclosure of Keller’s con *944 solidated tax returns…