Legal Opinion
Mid-South Music Corp. v. United States Department of the Treasury
District Court, M.D. Tennessee
Decided November 2, 1983No. Civ. A. 3-83-0602PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
NEESE, Senior District Judge,
sitting by assignment.
The plaintiff Mid-South Music Corporation (Mid-South) sued the United States of America, a district-director of its Internal Revenue Service (IRS), and some 9 other officials of the IRS, demanding from each of them the sum of $1,310,740 in compensatory and punitive damages. Mid-South claims it is entitled to recover such damages because the latter 9 defendants approved the sending-of, and the district-director sent, a 4-sentence letter to certain third-parties who had participated in a tax-shelter venture sponsored…
2Cases cited13 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
- United States v. TestanSupreme Court of the United States · 1976
- Carlson v. GreenSupreme Court of the United States · 1980
- United States v. LaSalle National BankSupreme Court of the United States · 1978
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Nuclear Transport & Storage, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1989
- Dekoven v. BellDistrict Court, E.D. Michigan · 2001
- Abrams v. CommissionerUnited States Tax Court · 1985
- First Western Government Securities, Inc. v. United States of AmericaCourt of Appeals for the First Circuit · 1986
- Mid-South Music Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1987
4 more not listed; retrieve them via the Exa API.