Legal Opinion

Donna L. Todd v. United States of America and R.S. Wintrode, Jr., District Director, Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided June 10, 1988No. 85-4106PublishedCited by 61 opinions

1Opinion of the Court

ORDER

The court’s opinion filed October 20, 1986, and reported at 802 F.2d 1152-58 (9th Cir.1986), is hereby withdrawn and replaced with the attached opinion.

OPINION

BEEZER, Circuit Judge:

This appeal is the result of a Bivens 1 action against IRS agents for damages arising out of a penalty imposed under 26 U.S.C. § 6702. The United States and the individual IRS agents appeal a partial denial of their motion for summary judgment. The district court dismissed Todd’s claims against the United States and the individual defendants acting in their “official” capacities on sovereign immunity grounds.…

2Cases cited23 opinions

  1. Harlow v. FitzgeraldSupreme Court of the United States · 1982
  2. Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
  3. Anderson v. CreightonSupreme Court of the United States · 1987
  4. Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
  5. Mitchell v. ForsythSupreme Court of the United States · 1985

18 more not listed; retrieve them via the Exa API.

3Cited by61 opinions

  1. Armendariz v. PenmanCourt of Appeals for the Ninth Circuit · 1996
  2. LSO, Ltd. v. StrohCourt of Appeals for the Ninth Circuit · 2000
  3. Ronald Mendoza v. Sherman Block, Los Angeles CountyCourt of Appeals for the Ninth Circuit · 1994
  4. Wages v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
  5. Phillip Fry, Susan Fry v. Olin Melaragno, David W. Otto, Mark Barnes, Mark PenderyCourt of Appeals for the Ninth Circuit · 1991

56 more not listed; retrieve them via the Exa API.

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