RHODES v. UNITED STATES

No. 78-3569.

618 F.2d 351 (1980)

Irl Dean RHODES, Plaintiff-Appellant, v. UNITED STATES of America et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

June 4, 1980.


Attorney(s) appearing for the Case

James P. Knight, Jr., Jackson, Miss., for plaintiff-appellant.

Joseph E. Brown, Jr., Asst. U. S. Atty., Robert E. Hauberg, U. S. Atty., Jackson, Miss., Johnny Mixon, M. Carr Ferguson, Asst. Attys. Gen., Gilbert E. Andrews, Chief, Appellate Sec., Robert E. Lindsay, Wynette J. Hewett, U. S. Dept. of Justice, Tax Div., Washington, D. C., for defendants-appellees.

Before HATCHETT and TATE, Circuit Judges, and GROOMS, District Judge.


HATCHETT, Circuit Judge.

Taxpayer, Irl Dean Rhodes, sought injunctive and mandamus relief based upon his interpretation of 26 C.F.R. § 601.107(b)(2) as imposing upon the Internal Revenue Service a mandatory duty to disclose requested information in a criminal investigation. The district court exercised federal question jurisdiction, 28 U.S.C. § 1331, and denied relief, after interpreting the disclosure provision to be discretionary. In accordance with our...

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