Ralph J. Maisano, III and Audrey D. Maisano v. United States
Court of Appeals for the Ninth Circuit
1Per curiam
Ralph and Audrey Maisano appeal pro se the district court’s grant of summary judgment in favor of the United States in their action for damages arising from the Internal Revenue Service’s (IRS) disclosure of certain tax return information. We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm.
I Standard of Review
We review de novo the district court’s grant of summary judgment. See, e.g., Sanchez v. Vild, 891 F.2d 240, 241-42 (9th Cir.1989). Summary judgment is appropriate when “there is no genuine issue as to any material fact and ... the moving party is entitled to a judgment as a…
2Cases cited7 opinions
- Eric Sanchez v. Duane R. VildCourt of Appeals for the Ninth Circuit · 1989
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Joshua Stonecipher v. William E. BrayCourt of Appeals for the Ninth Circuit · 1981
- Donna L. Todd v. United States of America and R.S. Wintrode, Jr., District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
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3Cited by64 opinions
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- David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994
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