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5 Assoc. Press v. U.S. Dep't of Defense, 554 F.3d 274 (2d Cir. 2009) 5 Associated Press v. U.S. Dep't of Def., 554 F.3d 274 (2d Cir. 2009) 14 Bloomberg, L.P. v. Bd. of Governors of the Fed. Reserve Sys., 601 F.3d 143 (2d Cir. 2010) 5, 6 Campbell v. Dep't of Health and Human Servs., 682 F.2d 256 (
tory exemption applies. 5 U.S.C. § 552(a)(3)(A), (b)(1)—(9). "The basic purpose of FOIA reflect[s] a general philosophy of full agency disclosure." Bloomberg, LP. v. Bd. of Governors of the Fed. Reserve Sys., 601 F.3d 143, 147 (2d Cir. 2010) (quoting Dep't of the Air Force v. Rose, 425 U.S. 352, 360-61 (1976
the Air Force, 566 F.2d 242 (1977) 6 Meyer v. Bush, 1991 U.S. Dist. LEXIS 13626 (D.D.C. Sept. 30, 1991), rev'd on other grounds, 981 F.2d 1288 (D.C. Cir. 1993) 7 Morley v. C.I.A., 508 F.3d 1108 (D.C. Cir. 2007) 14 Multi Ag Media LLC v. Dep't ofAgric., 515 F.3d 1224 (D.C. Cir. 2008) 14 N.Y. Tim
tory exemption applies. 5 U.S.C. § 552(a)(3)(A), (b)(1)—(9). "The basic purpose of FOIA reflect[s] a general philosophy of full agency disclosure." Bloomberg, LP. v. Bd. of Governors of the Fed. Reserve Sys., 601 F.3d 143, 147 (2d Cir. 2010) (quoting Dep't of the Air Force v. Rose, 425 U.S. 352, 360-61 (1976
5 Assoc. Press v. U.S. Dep't of Defense, 554 F.3d 274 (2d Cir. 2009) 5 Associated Press v. U.S. Dep't of Def., 554 F.3d 274 (2d Cir. 2009) 14 Bloomberg, L.P. v. Bd. of Governors of the Fed. Reserve Sys., 601 F.3d 143 (2d Cir. 2010) 5, 6 Campbell v. Dep't of Health and Human Servs., 682 F.2d 256 (
the Air Force, 566 F.2d 242 (1977) 6 Meyer v. Bush, 1991 U.S. Dist. LEXIS 13626 (D.D.C. Sept. 30, 1991), rev'd on other grounds, 981 F.2d 1288 (D.C. Cir. 1993) 7 Morley v. C.I.A., 508 F.3d 1108 (D.C. Cir. 2007) 14 Multi Ag Media LLC v. Dep't ofAgric., 515 F.3d 1224 (D.C. Cir. 2008) 14 N.Y. Tim
choosing to rely on anecdotal evidence); EEOC v. Bloomberg L.P., 778 F. Supp. 2d 458, 470-71 & n.8 (S.D.N.Y
that Wal- Mart provided the basis for a renewed class certification motion); DL v. District of Columbia, 713 F.3d 120, 126, 404 U.S. App. D.C. 316 (D.C. Cir. 2013) (surveying how Wal-Mart has changed the class action landscape); Elizabeth Tippett, Robbing A Barren Vault: The Implications of Dukes v. Wal
7/3/2014 Daily Tax Report Bloomberg Daily Tax Report@ BNA Source: Daily Tax Report
th such a "characterization" exception. Accordingly, the Court concludes that no such exception exists." Citing Witte v. Commissioner, 513 F.2d 391 (D.C. Cir. 1975)). Moreover, numerous cases have held that a change in characterization can be a change in accounting method. See Diebold Inc. v. U.S., 891 F
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