Legal Opinion
First Western Government Securities, Inc. v. United States of America
Court of Appeals for the First Circuit
Decided July 11, 1986No. 84-1194PublishedCited by 27 opinions
1Opinion of the Court
SAFFELS, District Judge.
Plaintiffs in this action brought suit pursuant to 26 U.S.C. §§ 7217 and 7431 1 seeking money damages against the United States and nine agents of the Internal Revenue Service [hereinafter IRS] for the alleged improper and bad faith disclosure of confidential tax return information in violation of 26 U.S.C. § 6103. The District Court in an order filed on January 10, 1984, 578 F.Supp. 212, dismissed plaintiffs’ complaint against defendants Merlo, Beck, Cottinghim, Geisler, and DeLaPena for lack of personal jurisdiction. The court granted summary judgment for the…
2Cases cited13 opinions
- Luckett v. Bethlehem Steel Corp.Court of Appeals for the Tenth Circuit · 1980
- Bart B. Chamberlain, Jr., Etc., Plaintiff-Appellee-Cross v. Jerome Kurtz, Commissioner of Internal Revenue, Defendants- Appellants-CrossCourt of Appeals for the Fifth Circuit · 1979
- Gray F. Madison, Sr., and Elizabeth B. Madison, Husband and Wife, Plaintiffs v. Deseret Livestock Company, a Utah CorporationCourt of Appeals for the Tenth Circuit · 1978
- John L. Neufeld v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1981
- Susan B. Long and Philip H. Long v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1979
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Mary Ann Tavery v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- Mallas v. United StatesCourt of Appeals for the Fourth Circuit · 1993
- Elvis E. Johnson v. Robert Sawyer, United States of AmericaCourt of Appeals for the Fifth Circuit · 1993
- Chandler v. United StatesDistrict Court, D. Utah · 1988
- Abelein v. United StatesCourt of Appeals for the Ninth Circuit · 2003
22 more not listed; retrieve them via the Exa API.