Legal Opinion
S. Don Huckaby v. United States Department of the Treasury, Internal Revenue Service, Defendant
Court of Appeals for the Fifth Circuit
Decided July 23, 1986No. 85-2564PublishedCited by 31 opinions
1Opinion of the Court
E. GRADY JOLLY, Circuit Judge:
The plaintiff and appellant, Don Hucka-by, sought damages against the United States under 26 U.S.C. § 7431 for alleged unlawful disclosures of tax return information by Internal Revenue Service agents during an investigation. After trial, the district court held for the United States and dismissed the complaint. We reverse in part and affirm in part. We hold that disclosures are authorized only pursuant to a written request or consent.
I
A
This suit concerns two IRS agents’ investigations of the plaintiff, Don Huckaby. The more substantial controversy concerns the…
2Cases cited7 opinions
- Harlow v. FitzgeraldSupreme Court of the United States · 1982
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- James Talcott, Inc. v. Allahabad Bank, Ltd.Court of Appeals for the Fifth Circuit · 1971
- Richard A. Davidson v. James S. Brady, Robert C. Greene, John Doe I, John Doe Ii, Jointly and SeverallyCourt of Appeals for the Sixth Circuit · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Louis J. Diamond v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Payne v. United StatesCourt of Appeals for the Fifth Circuit · 2002
- Barrett v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Bernard M. Barrett, Jr., M.D., and Plastic & Reconstructive Surgeons, P.A. v. United States of America and Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1986
- Gandy v. United StatesCourt of Appeals for the Fifth Circuit · 2000
26 more not listed; retrieve them via the Exa API.