Adams v. Johnson
Court of Appeals for the Ninth Circuit
1Opinion of the Court
GOULD, Circuit Judge:
Partners in cattle partnerships organized and managed by breeder Walter J. Hoyt, III (the “Hoyt partnerships”) brought suit against Hoyt and more than twenty Internal Revenue Service (“IRS”) agents (the “federal defendants”) in the United States District Court for the District of Oregon asserting claims for money damages under Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics, 403 U.S. 388, 91 S.Ct. 1999, 29 L.Ed.2d 619 (1971). Plaintiffs alleged that the IRS’s audits of the partnerships and the IRS’s assessment and collection of partnership taxes…
2Cases cited22 opinions
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