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INGHAM v. U.S.

No. 97-35729.

167 F.3d 1240 (1999)

Marsha Hatch INGHAM, Plaintiff-Appellant, v. UNITED =TATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 11, 1999.

Attorney(s) appearing for the Case

James J. Rigos, Seattle, Washington, for the plaintiff-appellant.

Thomas J. Sawyer, United States Department of Justice, Tax Division, Washington, D.C., for the defendant-appellee.

Before: CANBY, and GRABER, Circuit Judges, and BREWSTER, Senior District Judge.

GRABER, Circuit Judge:

Plaintiff, Marsha Ingham, brought this action against defendant, the United States, seeking a tax refund of $362,632 under I.R.C. § 1041(a)(2) and damages for defendant's alleged wrongful disclosure of tax return information in violation of I.R.C. § 6103(a). Plaintiff also alleged that defendant spoliated material evidence during her tax-related administrative proceedings. The district court...

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