Legal Opinion
William E. Schrambling Accountancy Corporation v. United States of America, Harold E. Allen v. United States
Court of Appeals for the Ninth Circuit
Decided July 5, 1991No. 88-2495, 90-15348PublishedCited by 36 opinions
1Opinion of the Court
BRUNETTI, Circuit Judge:
These consolidated appeals present two issues. First, whether tax return information that is included in notices of federal tax liens recorded in a California County Recorder’s office, and in a bankruptcy petition filed by the taxpayer, is confidential within the meaning of 26 U.S.C. § 6103. Second, if the tax return information was confidential within the meaning of that section, whether the disclosure of that information in improperly issued notices of levy may give rise to liability under 26 U.S.C. § 7431. We have jurisdiction under 28 U.S.C. § 1291. Because we…
2Cases cited10 opinions
- Rogers v. United StatesSupreme Court of the United States · 1989
- United States v. Victor PosnerCourt of Appeals for the Eleventh Circuit · 1985
- Lampert v. United StatesCourt of Appeals for the Ninth Circuit · 1988
- Paul F. Thomas v. United States of America and Lake Country Reporter, Inc.Court of Appeals for the Seventh Circuit · 1989
- Bluxome Street Associates v. FIREMAN'S FUND INS.California Court of Appeal · 1988
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Johnson v. Sawyer,et alCourt of Appeals for the Fifth Circuit · 1997
- Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Rice v. United StatesCourt of Appeals for the Tenth Circuit · 1999
- David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
31 more not listed; retrieve them via the Exa API.