Legal Opinion

Smith v. United States

District Court, C.D. Illinois

Decided February 13, 1990No. 87-3067PublishedCited by 8 opinions

1Opinion of the Court

OPINION

RICHARD MILLS, District Judge:

This is our third exploration into this terrain. We once again return to the uncommon facts surrounding the unauthorized disclosure of tax return information by an agent of the Internal Revenue Service to the Director of the Illinois Department of Revenue.

In a prior opinion we granted summary judgment for the Plaintiff on the issue of liability. Smith v. United States, 703 F.Supp. 1344 (C.D.Ill.1989). We are now presented with a motion for summary judgment by the Defendant regarding the issue of damages.

I — Facts

At the time of the unauthorized disclosure,…

2Cases cited15 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  4. Improvement Company v. MunsonSupreme Court of the United States · 1872
  5. Cox v. Chesapeake & Ohio RailroadSupreme Court of the United States · 1974

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3Cited by8 opinions

  1. Mallas v. United StatesCourt of Appeals for the Fourth Circuit · 1993
  2. Thomas J. Smith v. United States of America, Ira Loeb, J. Thomas Johnson, Kevin Houlihan, William Smith and Richard DunnCourt of Appeals for the Seventh Circuit · 1992
  3. Barrett v. USACourt of Appeals for the Fifth Circuit · 1996
  4. Barrett v. United StatesDistrict Court, S.D. Texas · 1995
  5. Smith v. United StatesDistrict Court, C.D. Illinois · 1990

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