Bell Atl. Corp. v. Twombly

Holding that a complaint's allegations should "contain sufficient factual matter, accepted as true, to 'state a claim to relief that is plausible on its face' "

Swierkiewicz v. Sorema N.A.

Holding with regard to a 67-year-old plaintiff and a 59-year-old comparator that " difference of eight years between the age of the person discharged and his replacement . . . is not insignificant"

Lujan v. Defs. of Wildlife

Holding that the elements of standing "must be supported in the same way as any other matter on which the plaintiff bears the burden of proof"

Scheuer v. Rhodes

Holding that executive branch officers had qualified immunity

Granite Rock Co. v. Int'l Bhd. of Teamsters

Holding that the court decides when union ratified, and thus became a party to, collective bargaining agreement containing arbitration clause

Schreiber Distributing v. Serv-Well Furniture

Holding that Rule 9(b) requires the plaintiff to "state with particularity" the "circumstances constituting the fraud," including a statement of "the time, place, and specific content of the false representations as well as the identities of the parties to the misrepresentation."

Williams v. Gerber Products

Holding that "reasonable consumers expect that the ingredient list ... confirms other representations on the packaging"

Van Buskirk v. Cable News Network, Inc.

Holding that the Ninth Circuit's "incorporation by reference" rule allows a court to look beyond the face of the complaint without converting a Rule 12(b) motion to dismiss to a motion for summary judgment

City v. Merrill Lynch

Holding allegation that brokerage firm encouraged client to undertake "imprudent and unsuitable" investment program that included "speculative investments in extremely volatile securities, risky transactions in highly leveraged interest-bearing instruments, and excessive commissions" sufficient to state a claim for breach of fiduciary duty

Ariz. Students' Ass'n v. Ariz. Bd. of Regents

Holding that the Arizona Students' Association stated a First Amendment retaliation claim against the Arizona Board of Regents based the Regents suspension of collection and remittance of the student fees which funded the student association following the association's support of a ballot initiative

Rule 12 - Defenses and Objections: When and How Presented; Motion for Judgment on the Pleadings; Consolidating Motions; Waiving Defenses; Pretrial Hearing

Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

Rule 4 - Summons

Holding that if defendant is not served within 90 days after the complaint is filed, the court—on a motion, or on its own following notice to the plaintiff—must dismiss the action without prejudice against that defendant or order that service be made by a certain time

Rule 7 - Pleadings Allowed; Form of Motions and Other Papers

Defining "pleadings" for purposes of the Federal Rules of Civil Procedure

Section 501 - Exemption from tax on corporations, certain trusts, etc

Granting tax-exempt status to qualified pension plans

Section 170 - Charitable, etc., contributions and gifts

In § 170 and § 501(c)(3), Congress has identified categories of traditionally exempt institutions and has specified certain additional requirements for tax exemption.

Section 2055 - Transfers for public, charitable, and religious uses

Allowing deductions from taxable estate for transfers to the government, charities, and religious organizations

Section 509 - Private foundation defined

Providing for three circumstances under which an organization may qualify as a supporting organization, only one of which need be satisfied

Section 16040 - Reasonable care, skill and caution; standard expanded or restricted by settlor

Section 24 - Beneficiary

Defining "beneficiary" as "a person who has any present or future interest, vested or contingent"

Section 4942 - Taxes on failure to distribute income

Providing that "the minimum investment return for any private foundation for any taxable year is 5 percent of the excess of the aggregate fair market value of all assets of the foundation other than those which are used (or held for use) directly in carrying out the foundation's exempt purpose, over (B) the acquisition indebtedness with respect to such assets"

Section 53.4945-4 - Grants to individuals