Legal Opinion
Information Resources, Inc., a Corporation v. United States
Court of Appeals for the Fifth Circuit
Decided January 16, 1992No. 91-1188PublishedCited by 32 opinions
1Opinion of the Court
JERRE S. WILLIAMS, Circuit Judge:
The Internal Revenue Service (“I.R.S.”) erroneously filed tax liens against Information Resources, Inc. Information Resources brought suit for damages for both the erroneous filing of the liens and the failure to issue a timely release of the liens pursuant to 26 U.S.C. §§ 7432 and 7433. The district court granted the government’s motion for summary judgment because Information Resources failed to exhaust its administrative remedies. Information Resources admits that it did not exhaust its administrative remedies but urges that an exception to the doctrine of…
2Cases cited11 opinions
- Weinberger v. SalfiSupreme Court of the United States · 1975
- Coit Independence Joint Venture v. Federal Savings & Loan InsuranceSupreme Court of the United States · 1989
- Edward Spannaus v. U.S. Department of JusticeCourt of Appeals for the D.C. Circuit · 1987
- Jamieson v. ShawCourt of Appeals for the Fifth Circuit · 1985
- Clarence Benjamin Townsend and Julia Mydea Randall Townsend v. U.S. Department of Justice Immigration and Naturalization ServiceCourt of Appeals for the Fifth Circuit · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Byron L. Taylor v. United States Treasury Department, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1997
- Billie A. Shaw v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994
- Greater Slidell Auto Auction, Inc. v. American Bank & Trust Co. of Baton Rouge, La.Court of Appeals for the Fifth Circuit · 1994
- White v. CommissionerDistrict Court, D. Massachusetts · 1995
27 more not listed; retrieve them via the Exa API.