Mid-South Music Corporation v. United States

ALAN E. NORRIS, Circuit Judge.

Defendant, the United States, appeals from a judgment rendered against it by the district court for $174,000 in compensatory damages, and $1,000 in punitive damages, as the result of its having found, after a trial to the court, that employees of the Internal Revenue Service (IRS) had made unauthorized disclosures of information from plaintiff’s 1981 income tax return, in violation of 26 U.S.C. § 6103.

This litigation has been the subject of two previously published opinions. In Mid-South Music Corp. v. United States Dep’t of the Treasury, 579 F.Supp. 481…