Legal Opinion
Beneficial Consumer Discount Company v. David R. Poltonowicz John Poltonowicz the Internal Revenue Service of the United States of America
Court of Appeals for the Third Circuit
Decided February 9, 1995No. 94-1346PublishedCited by 42 opinions
1Opinion of the Court
OPINION OF THE COURT
STAPLETON, Circuit Judge:
Beneficial Consumer Discount Co. (“Beneficial”) appeals from an order dismissing its third-party claim against the Internal Revenue Service (“IRS”), and remanding the remainder of this case to state court. The district court reasoned that the doctrine of sovereign immunity precluded Beneficial’s claim against the IRS. At issue is whether the waiver of the sovereign immunity of the United States set forth either in the Right to Financial Privacy Act of 1978 (“RFPA”), 12 U.S.C. §§ 3401-3422, or the Federal Tort Claims Act (“FTCA”), 28 U.S.C. §§…
2Cases cited25 opinions
- United States v. MitchellSupreme Court of the United States · 1983
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Thermtron Products, Inc. v. HermansdorferSupreme Court of the United States · 1976
- Ardestani v. Immigration & Naturalization ServiceSupreme Court of the United States · 1991
- United States v. NeustadtSupreme Court of the United States · 1961
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3Cited by42 opinions
- Roger Vanderklok v. United StatesCourt of Appeals for the Third Circuit · 2017
- Kenneth C. Antol v. William J. Perry, Secretary Department of Defense, (Defense Logistics Agency)Court of Appeals for the Third Circuit · 1996
- Aquamar S.A. v. Del Monte Fresh Produce N.A., Inc.Court of Appeals for the Eleventh Circuit · 1999
- Global Mail Limited v. United States Postal Service, United Parcel Service, Incorporated Air Courier Conference of America, Amici CuriaeCourt of Appeals for the Fourth Circuit · 1998
- Patrick McGrogan v. Commissioner of Internal RevenCourt of Appeals for the Third Circuit · 2013
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