Legal Opinion
Sharocco Clark v. United States
Court of Appeals for the Seventh Circuit
Decided April 22, 2003No. 02-3049PublishedCited by 40 opinions
1Per curiam
Sharocco Clark sued the United States, alleging that the Internal Revenue Service tortiously refused to issue him a new tax refund check after one of his family members stole his check and cashed it. He demanded a replacement check as well as compensatory and punitive damages for the IRS’s alleged misconduct. The district court dismissed Clark’s claim for damages for lack of subject matter jurisdiction, invoking a provision of the Federal Tort Claims Act (“FTCA”), 28 U.S.C. § 2680(c), that exempts the government from tort liability for tax-related claims. To the extent that Clark was merely…
2Cases cited18 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Kosak v. United StatesSupreme Court of the United States · 1984
- Smith v. United StatesSupreme Court of the United States · 1993
- Johnson v. SawyerCourt of Appeals for the Fifth Circuit · 1995
- United States v. County of Cook, IllinoisCourt of Appeals for the Seventh Circuit · 1999
13 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Simeon Palay v. United StatesCourt of Appeals for the Seventh Circuit · 2003
- Carlos Zelaya v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
- Parrott v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Robert S. Ortloff v. United States of America, Robert Barrix, Thomas JohnsonCourt of Appeals for the Seventh Circuit · 2003
- Reynolds v. United StatesCourt of Appeals for the Seventh Circuit · 2008
35 more not listed; retrieve them via the Exa API.