Elvis E. Johnson v. Robert Sawyer, United States of America

I respectfully dissent.

In my view, Johnson has established neither a cause of action under Texas law, as required by the Federal Tort Claims Act (FTCA),1 nor that he suffered any material damage as a result of any violation of 26 U.S.C. § 6103 as construed in Lampert v. United States, 854 F.2d 335, 338 (9th Cir.1988), cert. denied, 490 U.S. 1034, 109 S.Ct. 1931, 104 L.Ed.2d 403 (1989) and William E. Schrambling Accountancy Co. v. United States, 937 F.2d 1485, 1488-89 (9th Cir.1991), cert. denied, — U.S.-, 112 S.Ct. 956, 117 L.Ed.2d 123 (1992), a construction which the majority accepts,…