Legal Opinion

LeBaron v. United States

District Court, C.D. California

Decided January 13, 1992No. CV 91-3847 SVW (Ex)PublishedCited by 8 opinions

1Opinion of the Court

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY . JUDGMENT

WILSON, District Judge.

INTRODUCTION

This is a suit brought by an individual who took courses offered by the Church of Scientology Flag Service Organization (“FSO”) against the United States for disclosure of Plaintiff's tax return information in violation of the confidentiality provision of the Internal Revenue Code. 26 U.S.C. § 6103 (Supp.1991). This Court has jurisdiction pursuant to 26 U.S.C. § 7431(a). On Defendant’s Motion to Dismiss, or in the alternative for Summary Judgment, the Court will award summary judgment to the Defendant…

2Cases cited20 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Harlow v. FitzgeraldSupreme Court of the United States · 1982
  3. Church of Scientology v. Internal Revenue ServiceSupreme Court of the United States · 1987
  4. Herman Louis Dimartini v. Lynn Jay Ferrin, Special Agent, Federal Bureau of InvestigationCourt of Appeals for the Ninth Circuit · 1989
  5. In Re EQUAL EMPLOYMENT OPPORTUNITY COMMISSION, PetitionerCourt of Appeals for the Fifth Circuit · 1983

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3Cited by8 opinions

  1. Mary Ann Tavery v. United StatesCourt of Appeals for the Tenth Circuit · 1994
  2. Shell Petroleum, Inc. v. United StatesUnited States Court of Federal Claims · 2000
  3. AmerGen Energy Co. ex rel. Exelon Generation Co. v. United StatesUnited States Court of Federal Claims · 2010
  4. Norman E. Duquette, Inc. v. CommissionerDistrict Court, District of Columbia · 2000
  5. Taylor v. United States Internal Revenue ServiceDistrict Court, N.D. Iowa · 1995

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