Legal Opinion

Harper v. Werfel

Court of Appeals for the First Circuit

Decided September 24, 2024No. 23-1565PublishedCited by 9 opinions

1Opinion of the Court

United States Court of Appeals For the First Circuit No. 23-1565 JAMES HARPER, Plaintiff, Appellant, v. DANIEL I. WERFEL, in his official capacity as Commissioner of the Internal Revenue Service; INTERNAL REVENUE SERVICE; JOHN DOE IRS AGENTS 1-10. Defendants, Appellees. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE [Hon. Joseph N. Laplante, U.S. District Judge] Before Kayatta, Lipez, and Gelpí, Circuit Judges Sheng Tao Li, with whom Richard Abbott Samp and New Civil Liberties Alliance were on brief, for appellant. Kathleen E. Lyon, Attorney, Tax Division,…

2Cases cited47 opinions

  1. Board of Regents of State Colleges v. RothSupreme Court of the United States · 1972
  2. Katz v. United StatesSupreme Court of the United States · 1967
  3. Bennett v. SpearSupreme Court of the United States · 1997
  4. Boyd v. United StatesSupreme Court of the United States · 1886
  5. Smith v. MarylandSupreme Court of the United States · 1979

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3Cited by9 opinions

  1. Adam Kanuszewski v. Mich. Dep't of Health & Hum. Servs.Court of Appeals for the Sixth Circuit · 2025
  2. Arantzazú Zuzene Galdós-Shapiro v. The Town of Great Barrington, et al.District Court, D. Massachusetts · 2025
  3. Association of American Universities v. Department of DefenseDistrict Court, D. Massachusetts · 2025
  4. Beaver v. Does 1-10District Court, W.D. Washington · 2025
  5. E.W. and P.W., Parents and Next Friend of their Minor Child, B.W. v. TOWN OF MARSHFIELD/MARSHFIELD PUBLIC SCHOOLS/SCHOOL COMMITTEE/MARSHFIELD POLICE, ARTHUR SHAW, and MICHAEL MACKINNONDistrict Court, D. Massachusetts · 2025

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