District Court, D. Oregon May 28, 1981, Civ. 78-336 (Willamette Industries, Inc. v. United States)

OPINION

PANNER, District Judge:

Plaintiff, Willamette Industries, a timber producer and manufacturer of wood and forest products, brought this Freedom of Information Act (FOIA) action to gain access to documents kept by the Internal Revenue Service, which would show how the IRS arrives at fair market values for timber in making tax assessments for the timber harvested by plaintiff each year.