SCRIMGEOUR v. INTERNAL REVENUE

No. 97-1856.

149 F.3d 318 (1998)

Robert B. SCRIMGEOUR, Plaintiff-Appellant, and Bayview Farm; Duck Creek Partners, L.P.; King Road Associates; The Scrimgeour Trust under Agreement dated January 3, 1939; The Scrimgeour Trust under Court Order dated March 21, 1989, Plaintiffs, v. INTERNAL REVENUE; United States of America, Defendants-Appellees, Harry M. Walsh, Jr., Movant.

United States Court of Appeals, Fourth Circuit.

Decided July 24, 1998.


Attorney(s) appearing for the Case

ARGUED: John Francis Wester, Jr., Sidley & Austin, Washington, DC, for Appellant. Michelle Bachand O'Connor, Tax Division, United States Department of Justice, Washington, DC, for Appellees. ON BRIEF: Edward R. McNicholas, Sidley & Austin, Washington, DC, for Appellant. Loretta C. Argrett, Assistant Attorney General, Jonathan S. Cohen, Thomas J. Clark, Lynne A. Battaglia, United States Attorney, Tax Division, United States Department of Justice, Washington, DC, for Appellees.

Before WILLIAMS, Circuit Judge, PHILLIPS, Senior Circuit Judge, and OSTEEN, United States District Judge for the Middle District of North Carolina, sitting by designation.


Affirmed by published opinion. Judge WILLIAMS wrote the opinion, in which Senior Judge PHILLIPS and Judge OSTEEN joined.

OPINION

WILLIAMS, Circuit Judge:

After the Internal Revenue Service's (IRS) Atlanta Service Center improperly released his tax returns to a third-party, Robert Scrimgeour1 brought suit in the district court alleging wrongful disclosure of tax returns in violation of I.R.C. § 7431 (West Supp.1998...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases