Legal Opinion
David Einhorn v. Charles O. Dewitt, District Director Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided July 3, 1980No. 79-2709PublishedCited by 42 opinions
1Opinion of the Court
HATCHETT, Circuit Judge:
Taxpayers sought injunctive and mandamus relief based upon taxpayers’ interpretation of 26 C.F.R. § 601.107(b)(2) as imposing upon the Internal Revenue Service a mandatory obligation to disclose requested information in a criminal investigation. The district court dismissed for lack of jurisdiction. Because we interpret the disclosure aspects of the regulation to be discretionary and find no basis for jurisdiction, we affirm.
Taxpayers are David Einhorn, the major shareholder in the following taxpayer corporations, and Avcon International Corp. and Hemisphere…
2Cases cited5 opinions
- Alabama Rural Fire Insurance Company, a Corporation v. Frank Naylor, Associate Administrator of the Farmers Home AdministrationCourt of Appeals for the Fifth Circuit · 1976
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- United States v. John H. Thomas and Jon-T Farms, Inc., a Corporation, United States of America v. John H. Thomas, Also Known as J. H. ThomasCourt of Appeals for the Fifth Circuit · 1979
- Lorenza Short and Mamie O. Short v. James G. Murphy, Special Agent, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1975
- Jesse Roots v. J. A. Callahan, Inspector in Charge of Post Office DepartmentCourt of Appeals for the Fifth Circuit · 1973
3Cited by42 opinions
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Vallone v. CommissionerUnited States Tax Court · 1987
- Coal Operators and Associates, Inc. Phelps Coal and Land Co. And Roy Seagraves v. Bruce Babbitt, in His Official Capacity as Secretary of the InteriorCourt of Appeals for the Sixth Circuit · 2002
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