Louis J. Capozzoli, Jr. And Laura B. Capozzoli v. W. J. Tracey, Jr.

How courts have described this case

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

• holding that § 2680(c) barred a lawsuit by taxpayers who alleged that an IRS agent prowled their property and took photos of their residence without permission, during an investigation to determine the extent of damage they claimed as casualty losses on their tax returns
• noting that the language of the exception “is broad enough to encompass any activities of an IRS agent even remotely related to his or her official duties”
• holding that section 2680(c) bars trespass claim against IRS agent
• holding that § 2680(c) barred a lawsuit by taxpayers who alleged that an IRS agent prowled their property and took photos of their residence without permission, during an investigation to determine the extent of damage they claimed as casualty losses on their tax returns
• stating that language “in respect of. . . is broad enough to encompass any activities of an [Internal Revenue Service] agent even remotely related to his or her official duties”
• rejecting argument that tortious or wrongful conduct by an agent cannot, by definition, be in respect of his official duties of assessing or collecting taxes

Source: CourtListener parenthetical corpus (CC0).