63 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 253,484 times   279 Legal Analyses
    Holding that a claim is plausible where a plaintiff's allegations enable the court to draw a "reasonable inference" the defendant is liable
  2. Lujan v. Defs. of Wildlife

    504 U.S. 555 (1992)   Cited 27,900 times   138 Legal Analyses
    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"
  3. Friends of the Earth, Inc. v. Laidlaw Envtl. Servs. (TOC), Inc.

    528 U.S. 167 (2000)   Cited 7,169 times   25 Legal Analyses
    Holding that plaintiffs who curtailed their recreational activities on a river due to reasonable concerns about the effect of pollutant discharges into that river had standing
  4. Lexmark Int'l, Inc. v. Static Control Components, Inc.

    572 U.S. 118 (2014)   Cited 2,845 times   69 Legal Analyses
    Holding that a plaintiff seeking to bring suit under a federal statute must show not only that he has standing under Article III, but also that his "complaint fall within the zone of interests protected by the law" invoked
  5. Warth v. Seldin

    422 U.S. 490 (1975)   Cited 11,886 times   14 Legal Analyses
    Holding that Article III requires plaintiffs "to establish that, in fact, the asserted injury was the consequence of the defendants' actions"
  6. Bennett v. Spear

    520 U.S. 154 (1997)   Cited 3,690 times   35 Legal Analyses
    Holding that a Final Biological Opinion has "legal consequences," even though the action agency is not legally obligated to accept the opinion's recommendations or conclusions, because the opinion "alter the legal regime to which the action agency is subject"
  7. Allen v. Wright

    468 U.S. 737 (1984)   Cited 4,765 times   9 Legal Analyses
    Holding that, even when plaintiffs allege "one of the most serious injuries recognized in our legal system," it's not justiciable where "the chain of causation between the challenged Government conduct and the asserted injury are far too weak for the chain as a whole to sustain respondents' standing"
  8. Hollingsworth v. Perry

    570 U.S. 693 (2013)   Cited 954 times   16 Legal Analyses
    Holding that proponents of a ballot initiative who "ha[d] no role ... in the enforcement of " the initiative and were not "agents of the State" lacked standing to defend it on appeal
  9. Nat'l Fed'n of Indep. Bus. v. Sebelius

    567 U.S. 519 (2012)   Cited 960 times   67 Legal Analyses
    Holding that the Patient Protection and Affordable Care Act of 2010 was not a valid exercise of the Commerce Clause power after focusing solely on whether it regulated "economic activity" without discussing the remaining Morrison factors
  10. Heckler v. Chaney

    470 U.S. 821 (1985)   Cited 2,042 times   20 Legal Analyses
    Holding that a statute did not provide meaningful standards because it did not "speak to the criteria which shall be used by the agency for investigating possible violations of the [statute]"
  11. Rule 12 - Defenses and Objections: When and How Presented; Motion for Judgment on the Pleadings; Consolidating Motions; Waiving Defenses; Pretrial Hearing

    Fed. R. Civ. P. 12   Cited 346,675 times   923 Legal Analyses
    Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss
  12. Rule 56 - Summary Judgment

    Fed. R. Civ. P. 56   Cited 329,129 times   158 Legal Analyses
    Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit
  13. Section 2201 - Creation of remedy

    28 U.S.C. § 2201   Cited 24,568 times   61 Legal Analyses
    Granting district courts the authority to create a remedy with the force of a final judgment
  14. Section 701 - Application; definitions

    5 U.S.C. § 701   Cited 9,377 times   36 Legal Analyses
    Adopting the definition given in Section 551
  15. Section 702 - Right of review

    5 U.S.C. § 702   Cited 7,062 times   24 Legal Analyses
    Granting judicial review of "agency action"
  16. Section 162 - Trade or business expenses

    26 U.S.C. § 162   Cited 3,611 times   179 Legal Analyses
    Denying deductions for illegal bribes, kickbacks, etc.
  17. Section 7421 - Prohibition of suits to restrain assessment or collection

    26 U.S.C. § 7421   Cited 2,004 times   13 Legal Analyses
    Banning injunctions against future tax collection, subject to enumerated exceptions
  18. Section 6702 - Frivolous tax submissions

    26 U.S.C. § 6702   Cited 523 times   3 Legal Analyses
    Stating that a submission is frivolous if it "reflects a desire to delay or impede the administration of Federal tax laws"
  19. Section 6671 - Rules for application of assessable penalties

    26 U.S.C. § 6671   Cited 499 times   11 Legal Analyses
    Holding that § 6502's reference to "tax" includes penalties and liabilities.
  20. Section 6011 - General requirement of return, statement, or list

    26 U.S.C. § 6011   Cited 255 times   10 Legal Analyses
    Indicating that taxpayers shall make returns "according to the forms and regulations prescribed by the Secretary"
  21. Section 1.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers

    26 C.F.R. § 1.6011-4   Cited 30 times

    (a)In general. Every taxpayer that has participated, as described in paragraph (c)(3) of this section, in a reportable transaction within the meaning of paragraph (b) of this section and who is required to file a tax return must file within the time prescribed in paragraph (e) of this section a disclosure statement in the form prescribed by paragraph (d) of this section. The fact that a transaction is a reportable transaction shall not affect the legal determination of whether the taxpayer's treatment