United States v. Czubinski

How courts have described this case

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

• holding that the IRS’s confidential taxpayer information “may constitute intangible ‘property’” under the wire fraud statute (citing Carpenter, 484 U.S. at 26)
• holding that the IRS’s confidential taxpayer information “may constitute intangible ‘property’” under the wire-fraud statute (citing Carpenter, 484 U.S. at 26)
• concluding that \there must be a breach of a fiduciary duty to an employer that involves self-dealing of an order significantly more serious than the [viewing of confidential information at issue in Czubinski ]\
• holding that accessing information merely to satisfy curiosity was not cognizable under the statute
• noting that Congress did not enact § 1346 \to create what amounts to a draconian personnel regulation\
• reversing conviction based on defendant’s unauthorized accessing of confidential tax records where there was no showing that defendant intended to disclose or otherwise use the confidential information for personal gain

Source: CourtListener parenthetical corpus (CC0).