SMITH v. U.S.

Nos. 90-1011, 90-1760, 90-1857 and 90-2771.

964 F.2d 630 (1992)

Thomas J. SMITH, Plaintiff-Appellant, v. UNITED STATES of America, Ira Loeb, J. Thomas Johnson, Kevin Houlihan, William Smith and Richard Dunn, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided May 15, 1992.

As Corrected May 15, 1992.

Rehearing and Rehearing Denied August 19, 1992.


Attorney(s) appearing for the Case

Wayne R. Golomb (argued), Springfield, Ill., for Thomas J. Smith.

Richard Farber, Gary R. Allen, Jonathan S. Cohen, William A. Whitledge (argued), Mary F. Clark, Dept. of Justice, Tax Div., Appellate Section, David C. Hickman, Dept. of Justice, Tax Div., Washington, D.C., James A. Lewis, Asst. U.S. Atty., Springfield, Ill., for U.S. and Ira Loeb in No. 90-1011.

Deborah L. Ahlstrand, Asst. Atty. Gen., Chicago, Ill., for J. Thomas Johnson, Kevin Houlihan, Richard T. Dunn, and William A.F. Smith.

Gary R. Allen, Jonathan S. Cohen, William A. Whitledge (argued), Mary F. Clark, Dept. of Justice, Tax Div., Appellate Section, David C. Hickman, Dept. of Justice, Tax Div., Washington, D.C., James A. Lewis, Asst. U.S. Atty., Robert J. Eggers, Office of the U.S. Atty., Springfield, Ill., for U.S. in No. 90-1760.

Deborah L. Ahlstrand, Asst. Atty. Gen., Chicago, Ill., Gary R. Allen, Jonathan S. Cohen, William A. Whitledge (argued), Mary F. Clark, Dept. of Justice, Tax Div., Appellate Section, David C. Hickman, Dept. of Justice, Tax Div., Washington, D.C., J. William Roberts, U.S. Atty., James A. Lewis, Asst. U.S. Atty., Springfield, Ill., for U.S. in No. 90-1857.

Gary R. Allen, Jonathan S. Cohen, William A. Whitledge (argued), Mary F. Clark, Dept. of Justice, Tax Div., Appellate Section, Shirley D. Peterson, and David C. Hickman, Dept. of Justice, Tax Div., Washington, D.C., James A. Lewis, Asst. U.S. Atty., Robert J. Eggers, Springfield, Ill., for U.S. in No. 2771.

Before WOOD, Jr. and CUDAHY, Circuit Judges, and GRANT, Senior District Judge.


Rehearing and Rehearing en banc Denied August 19, 1992.

CUDAHY, Circuit Judge.

Section 6103(a) of the Internal Revenue Code (the Code)1 prohibits disclosure of federal tax return information by, among others, any employee or official of the United States. Thomas J. Smith claims that Ira Loeb, the District Director of the Internal Revenue Service (IRS) in Springfield, Illinois, violated that provision when he informed J. Thomas...

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