Legal Opinion

Erma Miller v. United States

Court of Appeals for the Ninth Circuit

Decided September 18, 1995No. 94-55226PublishedCited by 72 opinions

1Opinion of the Court

TROTT, Circuit Judge:

OVERVIEW

Erma Miller appeals the district court’s grant of summary judgment in favor of the Internal Revenue Service (IRS) on count I of her complaint, holding that she could not recover damages under § 7433 of the Internal Revenue Code for alleged misconduct by the IRS. Miller also appeals the district court’s judgment after trial on count II, awarding Miller the minimum of $1,000 pursuant to § 7431 of the Internal Revenue Code for unauthorized disclosure by the IRS of tax return information. We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291, and…

2Cases cited8 opinions

  1. United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
  2. Rogers v. United StatesSupreme Court of the United States · 1989
  3. Gilbert T. Gonsalves v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
  4. Billie A. Shaw v. United StatesCourt of Appeals for the Fifth Circuit · 1994
  5. Mallas v. United StatesCourt of Appeals for the Fourth Circuit · 1993

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

3Cited by72 opinions

  1. Goldberg v. United StatesCourt of Appeals for the Seventh Circuit · 2018
  2. Kim v. United StatesCourt of Appeals for the D.C. Circuit · 2011
  3. Morrow v. United StatesDistrict Court, District of Columbia · 2010
  4. Buaiz v. United StatesDistrict Court, District of Columbia · 2007
  5. Gerald B. Shreiber v. Robert A. Mastrogiovanni the Internal Revenue Service Gerald B. ShreiberCourt of Appeals for the Third Circuit · 2000

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