Legal Opinion
Thomas C. Thomas v. United States
Court of Appeals for the Fifth Circuit
Decided May 14, 1976No. 75--1215PublishedCited by 30 opinions
1Opinion of the Court
KRAFT, District Judge:
This appeal presents this question: Did the district court, in its choice of sanctions available under F.R.C.P. 37(b)(2)(A)(B)(C), abuse its discretion by ordering dismissal of taxpayer’s refund action and the entry of judgment against the taxpayer on the government’s counterclaim? Our affirmative answer obliges us to reverse.
The chronology of the relevant facts is as follows: On February 1, 1973, Thomas C. Thomas (taxpayer) and others were arrested by Dallas, Texas police officers, charged with engaging in an unlawful gambling operation. On the basis of seized records…
2Cases cited9 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. RogersSupreme Court of the United States · 1958
- United States v. United States Coin & CurrencySupreme Court of the United States · 1971
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Securities & Exchange Commission v. SmythCourt of Appeals for the Eleventh Circuit · 2005
- Fed. Sec. L. Rep. P 98,322 Securities and Exchange Commission v. First Financial Group of Texas, Inc., William H. HowtonCourt of Appeals for the First Circuit · 1981
- Attorney General of the United States of America v. The Irish People, Inc.Court of Appeals for the D.C. Circuit · 1982
- The Black Panther Party v. William French Smith, Attorney General of the United StatesCourt of Appeals for the D.C. Circuit · 1981
- Grace K. Emerick and James L. Emerick, Sr. v. Fenick Industries, Inc.Court of Appeals for the Fifth Circuit · 1976
25 more not listed; retrieve them via the Exa API.