Legal Opinion
Lampert v. United States
Court of Appeals for the Ninth Circuit
Decided August 12, 1988No. Nos. 87-2022, 87-2395 and 87-2396PublishedCited by 30 opinions
1Opinion of the Court
SKOPIL, Circuit Judge:
We must decide in these consolidated appeals whether press releases by government officials, relating to public judicial proceedings, constitute unauthorized disclosures of “tax return information” in violation of 26 U.S.C. § 6103 (1982) of the Internal Revenue Code. We agree with the district courts that the press releases here do not violate section 6103. We need not reach the government’s alternative theory that the “good faith” exception of 26 U.S. C. § 7431 (1982) would nevertheless preclude liability in these cases.
FACTS AND PRIOR PROCEEDINGS
There are no disputed…
2Cases cited17 opinions
- Nixon v. Warner Communications, Inc.Supreme Court of the United States · 1978
- Craig v. HarneySupreme Court of the United States · 1947
- Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
- United States v. WashingtonCourt of Appeals for the Ninth Circuit · 1981
- Brothers v. First LeasingCourt of Appeals for the Ninth Circuit · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Johnson v. SawyerCourt of Appeals for the Fifth Circuit · 1995
- Johnson v. Sawyer,et alCourt of Appeals for the Fifth Circuit · 1997
- Erma Miller v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Ralph J. Maisano, III and Audrey D. Maisano v. United StatesCourt of Appeals for the Ninth Circuit · 1990
- Mallas v. United StatesCourt of Appeals for the Fourth Circuit · 1993
25 more not listed; retrieve them via the Exa API.