Legal Opinion
Smith v. United States
District Court, C.D. Illinois
Decided May 3, 1990No. 87-3067PublishedCited by 8 opinions
1Opinion of the Court
OPINION
RICHARD MILLS, District Judge:
This is a postscript to the final chapter of this saga which we wrote three months ago.
We return to the uncommon facts surrounding the unauthorized disclosure of tax return information by an agent of the Internal Revenue Service to the Director of the Illinois Department of Revenue.
This story, like most tales, can best be understood by reviewing the events in chronological order.
I. FACTS
During the early 1980s, Plaintiff, Thomas Smith, was employed by the Illinois Department of Revenue (IDR) and acted as the liaison official for the Federal-State Exchange…
2Cases cited24 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Crawford Fitting Co. v. J. T. Gibbons, Inc.Supreme Court of the United States · 1987
- Monsanto Co. v. Spray-Rite Service Corp.Supreme Court of the United States · 1984
- Fleischmann Distilling Corp. v. Maier Brewing Co.Supreme Court of the United States · 1967
- State of Illinois v. Sangamo Construction Co. And J. L. Simmons Company, Inc., DefendantsCourt of Appeals for the Seventh Circuit · 1981
19 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Lewis B. Smith Helen M. Smith v. Nicholas Brady, Secretary of Treasury John Murphy, Acting Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Price v. CommissionerUnited States Tax Court · 1994
- Kreidle v. Department of the Treasury, Internal Revenue Service (In Re Kreidle)United States Bankruptcy Court, D. Colorado · 1992
- McLarty v. United StatesCourt of Appeals for the Eighth Circuit · 1993
- United States v. HodgekinsDistrict Court, N.D. Indiana · 1993
3 more not listed; retrieve them via the Exa API.