Legal Opinion
Gerald B. Shreiber v. Robert A. Mastrogiovanni the Internal Revenue Service Gerald B. Shreiber
Court of Appeals for the Third Circuit
Decided May 31, 2000No. 99-5230PublishedCited by 33 opinions
1Opinion of the Court
OPINION OF THE COURT
RENDELL, Circuit Judge.
In this appeal we are called upon to decide whether a federal cause of action should be implied to permit a plaintiff to sue an employee of the Internal Revenue Service (“IRS”) for damages resulting from a constitutional violation claimed to have occurred in connection with the assessment of a tax liability. 1 We will affirm the order of the District Court dismissing Shreiber’s complaint for failure to state a claim. In so doing, we join a number of other courts of appeals holding that a damages remedy should not be inferred against an IRS agent…
2Cases cited18 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- Davis v. PassmanSupreme Court of the United States · 1979
- Carlson v. GreenSupreme Court of the United States · 1980
- Bush v. LucasSupreme Court of the United States · 1983
13 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Adams v. JohnsonCourt of Appeals for the Ninth Circuit · 2004
- Kim v. United StatesCourt of Appeals for the D.C. Circuit · 2011
- Judicial Watch, Inc. v. RossottiCourt of Appeals for the Fourth Circuit · 2003
- Damian Sinclair, Individually and as Assignee of Sinclair National Bank v. John D. Hawke, Jr.Court of Appeals for the Eighth Circuit · 2003
- Hudson Valley Black Press v. Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2005
28 more not listed; retrieve them via the Exa API.