Pacific Energy Institute, Inc. v. United States Internal Revenue Service Ann Brown, Director

74 F.3d 1246 77 A.F.T.R.2d 96 -720 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. PACIFIC ENERGY INSTITUTE, INC., Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE; Ann Brown, Director, Defendants-Appellees. No. 94-36172. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 7, 1995. Decided Jan. 16, 1996. Before: FLETCHER, KOZINSKI and LEAVY, Circuit Judges. 1 MEMORANDUM * 2 We have reviewed the record, including the documents Pacific Energy seeks, the IRS's Vaughn Index and the Declaration of Andrew Finneman. These materials were also before the district court. They gave the district court an "adequate factual basis," Church of Scientology Int'l v. IRS, 995 F.2d 916 , 918-19 (9th Cir.1993), for its determination that the IRS properly withheld the documents, in their entirety, under Freedom of Information Act Exemption 7(D), 5 U.S.C. Sec. 552 (b)(7)(D). We therefore review the district court's determination under the "clearly erroneous"…