Legal Opinion
Gandy v. United States
Court of Appeals for the Fifth Circuit
Decided December 18, 2000No. 99-40205PublishedCited by 17 opinions
1Opinion of the Court
W. EUGENE DAVIS, Circuit Judge:
In this action by Dennis Gandy, a taxpayer, against the United States to recover damages under 26 U.S.C. § 7431(a)(1) for wrongful oral and written disclosures of his “tax return information”, the district court dismissed the suit and Gandy appeals. The issues on appeal are: 1) whether the district court clearly erred by finding that the statute of limitations began to run on the written disclosures in 1990, and 2) whether the district court erred by holding that the IRS agents made the oral disclosures in good faith. For the reasons that follow, we affirm.
I
In…
2Cases cited9 opinions
- Harlow v. FitzgeraldSupreme Court of the United States · 1982
- United States v. DalmSupreme Court of the United States · 1990
- Billy Robicheaux v. Radcliff Material, Inc., a Subsidiary of Southern Industries CorporationCourt of Appeals for the Fifth Circuit · 1983
- Danny P. Emmons v. Southern Pacific Transportation CompanyCourt of Appeals for the Fifth Circuit · 1983
- S. Don Huckaby v. United States Department of the Treasury, Internal Revenue Service, DefendantCourt of Appeals for the Fifth Circuit · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Aloe Vera of America, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2009
- Payne v. United StatesCourt of Appeals for the Fifth Circuit · 2002
- Bancroft Global Dev. v. United StatesCourt of Appeals for the D.C. Circuit · 2018
- Aloe Vera of America, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2009
- Comyns v. United StatesDistrict Court, S.D. Florida · 2001
12 more not listed; retrieve them via the Exa API.