SNIDER v. U.S.

Nos. 05-3636, 05-3836, 05-3835, 05-4203, 05-3639.

468 F.3d 500 (2006)

Leonard SNIDER; National Sales & Service, L.L.C., also known as National Service Sales, L.L.C., Appellees/Cross-Appellants, v. UNITED STATES of America, Appellant/Cross-Appellee. Theresa J. Turley, formerly known as Theresa J. Ballister, doing business as AA Cleaning; Labor Resources, L.L.C., Appellees, v. United States of America, Appellant. Theresa J. Turley, formerly known as Theresa J. Ballister, doing business as AA Cleaning; Labor Resources, L.L.C., Appellants, v. United States of America, Appellee. Leonard Snider; National Sales & Service, L.L.C., also known as National Service Sales, L.L.C., Appellees, v. United States of America, Appellant, Theresa J. Turley, formerly known as Theresa J. Ballister, doing business as AA Cleaning; Labor Resources, L.L.C., Appellees, v. United States of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: November 8, 2006.


Attorney(s) appearing for the Case

Robert J. Branman, argued, Dept. of Justice, Washington, D.C. (Jonathan S. Cohen, Justice Dept., on the brief), for appellant.

Jay D. DeHardt, argued, Kansas City, MO (Robert R. McQuain and John H. Trader, Kansas City, on the brief), for appellee.

Before WOLLMAN, SMITH, and GRUENDER, Circuit Judges.


SMITH, Circuit Judge.

Certain Taxpayers sued the United States2 alleging numerous disclosures of taxpayer return information by Special Agent Robert Jackson of the Internal Revenue Service (IRS), in violation of 26 U.S.C. § 6103. Following a bench trial, the district court entered judgment in favor of Taxpayers. The court awarded actual, statutory, and punitive damages, as well as expert witness and attorney's fees. The government...

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