Continental Electric Co. v. Kurtz

Fifth Circuit

Continental Electric Co. v. Kurtz

618 F.2d 350, 46 A.F.T.R.2d (RIA) 5095, 1980 U.S. App. LEXIS 16970

CourtCourt of Appeals for the Fifth Circuit

DecidedJune 4, 1980

DocketNo. 79-2799

StatusPublished

Cited by1 cases

This text of 618 F.2d 350 (Continental Electric Co. v. Kurtz) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Continental Electric Co. v. Kurtz, 618 F.2d 350, 46 A.F.T.R.2d (RIA) 5095, 1980 U.S. App. LEXIS 16970 (5th Cir. 1980).

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Opinion

HATCHETT, Circuit Judge:

The Internal Revenue Service seeks relief from a preliminary injunction entered by the district court, which found that 26 C.F.R. § 601.107(b)(2) imposes a mandatory duty upon the Internal Revenue Service to disclose requested information at a criminal investigation conference. The district court exercised jurisdiction under 28 U.S.C. § 1331. In accordance with Einhorn v. DeWitt, 618 F.2d 347 (5th Cir. 1980), we find no mandatory duty imposed by the regulation or basis for jurisdiction. Accordingly, we reverse and remand for dismissal.

REVERSED AND REMANDED.

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HATCHETT, Circuit Judge:

The Internal Revenue Service seeks relief from a preliminary injunction entered by the district court, which found that 26 C.F.R. § 601.107(b)(2) imposes a mandatory duty upon the Internal Revenue Service to disclose requested information at a criminal investigation conference. The district court exercised jurisdiction under 28 U.S.C. § 1331. In accordance with Einhorn v. DeWitt, 618 F.2d 347 (5th Cir. 1980), we find no mandatory duty imposed by the regulation or basis for jurisdiction. Accordingly, we reverse and remand for dismissal.

REVERSED AND REMANDED.

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618 F.2d 350, 46 A.F.T.R.2d (RIA) 5095, 1980 U.S. App. LEXIS 16970, Counsel Stack Legal Research, https://law.counselstack.com/opinion/continental-electric-co-v-kurtz-ca5-1980.

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