Legal Opinion
Solargistic Corporation and Geodesco, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided January 11, 1991No. 89-3576PublishedCited by 7 opinions
1Opinion of the Court
ESCHBACH, Senior Circuit Judge.
This is an appeal from the grant of summary judgment in favor of the defendant, United States. The presence of a federal question provides the basis for subject matter jurisdiction. See 28 U.S.C. § 1331. The question presented is whether the United States improperly disclosed the plaintiffs’ “return information” in violation of 26 U.S.C. § 6103. We agree with the District Court’s conclusion that any alleged disclosure was authorized by a statutory exception to § 6103 and affirm the decision below.
FACTUAL BACKGROUND
The seeds of this lawsuit lie in an Internal…
2Cases cited5 opinions
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- Robert J. Martin and Miriam D. Martin v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1988
- Balanced Financial Management, Inc. v. FayDistrict Court, D. Utah · 1987
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