Estelle v. Cole

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that, under § 7431(c), ʺa taxpayer may recover punitive damages, even where his actual damages are zero, provided those damages exceed the amount of the subsection (1)(A) damagesʺ
• finding that, under Section 7431(c), “a taxpayer may recover punitive damages [under subsection (1)(B)(ii)], even where his actual damages are zero [under subsection (1)(B)(i)], provided those damages [together] exceed the amount of the subsection (1)(A) [statutory] damages”
• “[E]ven to the extent that the [revenue agent reports] repeated information otherwise available to the public, they still fell within” the protection of § 6103.
• “Each time the government ‘makes known’ return information ... it has committed an ‘act of unauthorized disclosure.’ ”
• “Taxpayer information obtained or prepared by the IRS, therefore, is ‘return information’ regardless of the person with respect to whom it was obtained or prepared.”

Source: CourtListener parenthetical corpus (CC0).