Legal Opinion
Scrimgeour v. Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 24, 1998No. 97-1856PublishedCited by 22 opinions
1Opinion of the Court
Affirmed by published opinion. Judge WILLIAMS wrote the opinion, in which Senior Judge PHILLIPS and Judge OSTEEN joined.
OPINION
WILLIAMS, Circuit Judge:
After the Internal Revenue Service’s (IRS) Atlanta Service Center improperly released his tax returns to a third-party, Robert Scrimgeour 1 brought suit in the district court alleging wrongful disclosure of tax returns in violation of I.R.C. § 7431 (West Supp.1998) 2 and violations of the Privacy Act, 5 U.S.C.A. § 552a(b) & (c) (West 1996 & Supp.1998). 3 At the conclusion of a three-day bench trial,' the district court determined that the tax…
2Cases cited22 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Smith v. WadeSupreme Court of the United States · 1983
- Ardestani v. Immigration & Naturalization ServiceSupreme Court of the United States · 1991
- O'Sullivan v. FelixSupreme Court of the United States · 1914
17 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Beaven v. United States Department of JusticeCourt of Appeals for the Sixth Circuit · 2010
- Nelson-Salabes, Inc. v. Morningside Development, LLCCourt of Appeals for the Third Circuit · 2002
- Reinbold v. EversCourt of Appeals for the Fourth Circuit · 1999
- United States v. LentzCourt of Appeals for the Fourth Circuit · 2004
- Hartford Insurance Company of the Midwest v. American Automatic Sprinkler Systems, IncorporatedCourt of Appeals for the Fourth Circuit · 2000
17 more not listed; retrieve them via the Exa API.