Legal Opinion
Louis J. Diamond v. United States
Court of Appeals for the Eighth Circuit
Decided October 30, 1991No. 90-2890PublishedCited by 32 opinions
1Opinion of the Court
HEANEY, Senior Circuit Judge.
Dr. Louis Diamond appeals from the district court’s rulings on summary judgment and at trial that Internal Revenue Service Agent Roger Jay did not unlawfully disclose Diamond’s tax return information to various individuals. We affirm.
FACTS
In the fall of 1985, Agent Jay began investigating the individual tax returns of Dr. and Mrs. Diamond from calendar years 1982 through 1985. To determine Dr. Diamond’s income, Agent Jay used the “bank deposit” method, which required summonsing banks, insurance companies, and law offices to gather financial information on Diamond.…
2Cases cited11 opinions
- Harlow v. FitzgeraldSupreme Court of the United States · 1982
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Vera (Ham) Robinson v. James Monaghan, M.D.Court of Appeals for the Eighth Circuit · 1989
- United States v. BarrettCourt of Appeals for the Fifth Circuit · 1988
- Harold G. Rorex and Geneva M. Rorex v. Steven P. Traynor, Individually and in His Former Capacity as an Internal Revenue OfficerCourt of Appeals for the Eighth Circuit · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Marre v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- Barrett v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Jones v. United StatesDistrict Court, D. Nebraska · 1998
- Emory W. Speck Mary F. Speck Speck Cab Co., Inc., Dba Veteran's Taxicab Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Marré v. United StatesCourt of Appeals for the Fifth Circuit · 1994
27 more not listed; retrieve them via the Exa API.