James J. Laughlin v. Russell C. Harrington, Commissioner of Internal Revenue
This text of 256 F.2d 893 (James J. Laughlin v. Russell C. Harrington, Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the D.C. Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Appellant asked specific performance ■of an alleged contract of the Commissioner of Internal Revenue to show appellant records, statements, reports, and other documentary evidence regarding a tax •claim against appellant. Since these papers are the property of the United States, the suit is in substance against the United States. The United States has not consented to such a suit. We therefore affirm the judgment dismissing the complaint; of course without prejudice to any remedy appellant may have in the Tax Court where, counsel have informed us, a suit is pending.
Affirmed.
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256 F.2d 893, Counsel Stack Legal Research, https://law.counselstack.com/opinion/james-j-laughlin-v-russell-c-harrington-commissioner-of-internal-cadc-1958.