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MARRE v. U.S.

Nos. 92-2962, 93-2291.

38 F.3d 823 (1994)

Richard L. MARRÉ, Plaintiff-Appellant, Cross-Appellee, Agritech Enterprises, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee, Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

November 29, 1994.

Attorney(s) appearing for the Case

Edward D. Urquhart, Silvia T. Hassell, Charles J. Escher, Urquhart & Hassell, Houston, TX, for appellants.

Stuart D. Gibson, Trial Atty., Gary R. Allen, Chief Appellate Counsel, Robert L. Baker, Teresa E. McLaughlin, Gilbert S. Rothenberg, Thomas J. Clark, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before REAVLEY, DAVIS and DeMOSS, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

Richard L. Marré ("Marré") and Agritech Enterprises, Inc. ("Agritech") sued the United States under 26 U.S.C. § 7431 for wrongful disclosure of tax return information. The district court awarded statutory damages and attorney's fees to Marré. Marré and Agritech appeal the district court's damage award to Marré and its rejection of Agritech's claim. The government cross appeals the amount of attorney's fees...

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