MID-SOUTH MUSIC CORP. v. U.S.

No. 85-6073.

818 F.2d 536 (1987)

MID-SOUTH MUSIC CORPORATION et al., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided May 11, 1987.


Attorney(s) appearing for the Case

Joe B. Brown, U.S. Atty., Nashville, Tenn., E. Franklin Childress, Jr., Robert L. Welsh, Tax Div., Civil Trial Section, Dept. of Justice, Michael L. Paup (Lead Counsel), Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., Glenn L. Archer, Jr., Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., Jonathan S. Cohen, William A. Whitledge (argued), for defendant-appellant.

William P. Jones (argued), Hendersonville, Tenn., for plaintiff-appellee.

Before MERRITT, WELLFORD and NORRIS, Circuit Judges.


ALAN E. NORRIS, Circuit Judge.

Defendant, the United States, appeals from a judgment rendered against it by the district court for $174,000 in compensatory damages, and $1,000 in punitive damages, as the result of its having found, after a trial to the court, that employees of the Internal Revenue Service (IRS) had made unauthorized disclosures of information from plaintiff's 1981 income tax return, in violation of 26 U.S.C. § 6103.

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