Legal Opinion

Smith v. United States

District Court, C.D. Illinois

Decided October 27, 1989No. 87-3162PublishedCited by 6 opinions

1Opinion of the Court

OPINION

RICHARD MILLS, District Judge:

This scenario could be entitled “The Fox Guarding the Hen House,” and is the corollary to a unique case which we decided a few months ago.

This case and its companion involve the disclosure of tax return information by an Internal Revenue Service (IRS) official to an Illinois Department of Revenue (IDR) official. The taxpayer whose return was the subject of the disclosure was at that time a high ranking official in the IDR who was discharged because of his failure to file a return and pay his taxes.

This matter is before the Court on Defendants’ motions for…

2Cases cited29 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Harlow v. FitzgeraldSupreme Court of the United States · 1982
  4. Mathews v. EldridgeSupreme Court of the United States · 1976
  5. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970

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3Cited by6 opinions

  1. Thomas J. Smith v. United States of America, Ira Loeb, J. Thomas Johnson, Kevin Houlihan, William Smith and Richard DunnCourt of Appeals for the Seventh Circuit · 1992
  2. Bricklayers Union Local 21 v. EdgarDistrict Court, N.D. Illinois · 1996
  3. Smith v. United StatesDistrict Court, C.D. Illinois · 1990
  4. Fluellen v. United States Department of Justice Drug Enforcement AdministrationDistrict Court, E.D. Michigan · 1993
  5. Catlett v. PetersDistrict Court, N.D. Illinois · 1998

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