Legal Opinion
Barrett v. USA
Court of Appeals for the Fifth Circuit
Decided November 27, 1996No. 95-21066PublishedCited by 18 opinions
1Opinion of the Court
DUHÉ, Circuit Judge:
Plaintiffs-Appellants Bernard M. Barrett, Jr., M.D., and Plastic and Reconstructive Surgeons, P.A., appeal the district court’s judgment denying them actual and punitive damages for the unauthorized disclosure by the Internal Revenue Service of certain return information in violation of 26 U.S.C. §§ 6103(k) and 7431(b). The court held that Appellants had demonstrated neither that they suffered harm as a result of the unauthorized disclosure nor that the conduct of the IRS was willful or grossly negligent so as to justify an award of punitive damages. Alternatively, the…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- United States v. BarrettCourt of Appeals for the Fifth Circuit · 1988
- Barrett v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- 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
- Bernard M. Barrett, Jr., M.D., and Plastic & Reconstructive Surgeons, P.A. v. United States of America and Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Streber v. HunterCourt of Appeals for the Fifth Circuit · 2000
- United States v. LeeCourt of Appeals for the Fifth Circuit · 2004
- Payne v. United StatesCourt of Appeals for the Fifth Circuit · 2002
- Scrimgeour v. Internal RevenueCourt of Appeals for the Fourth Circuit · 1998
- Jones v. United StatesDistrict Court, D. Nebraska · 1998
13 more not listed; retrieve them via the Exa API.