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ROWLEY v. U.S.

Civ. A. No. 93-CV-74284 DT.

866 F.Supp. 1024 (1994)

William E. ROWLEY and Ellen L. Rowley, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, Southern Division.

August 11, 1994.

Attorney(s) appearing for the Case

Sanford N. Lakin, Southfield, MI, for plaintiffs.

Peter A. Caplan, Asst. U.S. Atty., Detroit, MI, for defendant.

MEMORANDUM AND ORDER

COHN, District Judge.

I.

This is a tax case. Plaintiffs, William and Ellen Rowley (the Rowleys), allege that the Internal Revenue Service (IRS), wrongfully disclosed their tax return information during the course of advertising a public auction of property seized from them to pay a tax obligation. The property was later returned, and the auction not held. The Rowleys seek damages under 26 U.S.C. § 7431(a), which...

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