Legal Opinion

Leonard Snider v. United States

Court of Appeals for the Eighth Circuit

Decided November 8, 2006No. 05-3636, 05-3836, 05-3835, 05-4203, 05-3639PublishedCited by 2 opinions

1Opinion of the Court

SMITH, Circuit Judge.

Certain Taxpayers sued the United States2 alleging numerous disclosures of taxpayer return information by Special Agent Robert Jackson of the Internal Revenue Service (IRS), in violation of 26 U.S.C. § 6103. Following a bench trial, the district court entered judgment in favor of Taxpayers. The court awarded actual, statutory, and punitive damages, as well as expert witness and attorney’s fees. The government appeals, raising several allegations of error. Taxpayers cross-appeal, arguing that the district court erred by not finding additional unauthorized disclosures. We…

2Cases cited9 opinions

  1. Harlow v. FitzgeraldSupreme Court of the United States · 1982
  2. Lane v. PenaSupreme Court of the United States · 1996
  3. Karla Robinson v. Geico General Insurance CompanyCourt of Appeals for the Eighth Circuit · 2006
  4. Erma Miller v. United StatesCourt of Appeals for the Ninth Circuit · 1995
  5. Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003

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3Cited by2 opinions

  1. Parker v. Zale Corp.District Court, E.D. Tennessee · 2012
  2. Leonard Snider National Sales & Service, L.L.C., Also Known as National Service Sales, L.L.C., Appellees/cross-Appellants v. United States of America, Appellant/cross-Appellee. Theresa J. Turley, Formerly Known as Theresa J. Ballister, Doing Business as Aa Cleaning Labor Resources, L.L.C. v. United States of America, Theresa J. Turley, Formerly Known as Theresa J. Ballister, Doing Business as Aa Cleaning Labor Resources, L.L.C. v. United States of America, Leonard Snider National Sales & Service, L.L.C., Also Known as National Service Sales, L.L.C. v. United States of America, Theresa J. Turley, Formerly Known as Theresa J. Ballister, Doing Business as Aa Cleaning Labor Resources, L.L.C. v. United StatesCourt of Appeals for the Eighth Circuit · 2006

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