§Why CasetextPricing

Cool v. United States Treasury - Internal Revenue Service

MEMORANDUM re. MOTION to Dismiss 8

49 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 266,691 times   281 Legal Analyses
    Holding court need not credit "mere conclusory statements" in complaint

  2. Bell Atl. Corp. v. Twombly

    550 U.S. 544 (2007)   Cited 279,746 times   369 Legal Analyses
    Holding that allegations of conduct that are merely consistent with wrongdoing do not state a claim unless "placed in a context that raises a suggestion of" such wrongdoing

  3. Arbaugh v. Y H Corp.

    546 U.S. 500 (2006)   Cited 8,318 times   27 Legal Analyses
    Holding that Title VII's numerosity requirement is nonjurisdictional even though it serves the important policy goal of “spar[ing] very small businesses from Title VII liability”

  4. Haines v. Kerner

    404 U.S. 519 (1972)   Cited 60,668 times
    Holding pro se submissions "to less stringent standards than formal pleadings drafted by lawyers"

  5. Conley v. Gibson

    355 U.S. 41 (1957)   Cited 59,319 times   25 Legal Analyses
    Holding that "a complaint should not be dismissed for failure to state a claim unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief"

  6. Fowler v. UPMC Shadyside

    578 F.3d 203 (3d Cir. 2009)   Cited 14,529 times   4 Legal Analyses
    Holding that the district court did not abuse its discretion "in denying a motion for a class action determination which was untimely under the local rule"

  7. United States v. Mitchell

    463 U.S. 206 (1983)   Cited 2,715 times   2 Legal Analyses
    Holding that "the Tucker Act effects a waiver of sovereign immunity" and observing that "the existence of consent [to be sued] is a prerequisite for jurisdiction"

  8. United States v. Mitchell

    445 U.S. 535 (1980)   Cited 2,413 times
    Holding that the United States does not have a specific fiduciary obligation to manage timber resources on allotted lands, held in trust for Indian-allotees

  9. Pension Benefit Guaranty Corp. v. White Consolidated Industries, Inc.

    998 F.2d 1192 (3d Cir. 1993)   Cited 6,380 times
    Holding that, when reviewing a motion to dismiss, courts consider "allegations contained in the complaint, exhibits attached to the complaint and matters of public record"

  10. Evancho v. Fisher

    423 F.3d 347 (3d Cir. 2005)   Cited 3,332 times
    Holding that liability under § 1983 may not be based solely on doctrine of respondeat superior

  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 361,353 times   960 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 8 - General Rules of Pleading

    Fed. R. Civ. P. 8   Cited 163,831 times   197 Legal Analyses
    Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

  13. Section 1692 - Congressional findings and declaration of purpose

    15 U.S.C. § 1692   Cited 15,259 times   143 Legal Analyses
    Finding that abusive debt-collection practices lead to "personal bankruptcies," "marital instability," "loss of jobs," and "invasions of individual privacy"

  14. Section 2671 - Definitions

    28 U.S.C. § 2671   Cited 9,648 times   6 Legal Analyses
    Defining "[e]mployee of the government" for purposes of the FTCA as "officers or employees of any federal agency "

  15. Section 2680 - Exceptions

    28 U.S.C. § 2680   Cited 7,865 times   12 Legal Analyses
    Concluding that claims for injurious falsehoods, disparagement of property, slander of goods, or trade libel are claims arising out of libel or slander under the FTCA

  16. Section 2675 - Disposition by federal agency as prerequisite; evidence

    28 U.S.C. § 2675   Cited 7,308 times   1 Legal Analyses
    Setting forth FTCA's administrative exhaustion requirement

  17. Section 1692a - Definitions

    15 U.S.C. § 1692a   Cited 6,334 times   83 Legal Analyses
    Defining debt collector

  18. Section 2679 - Exclusiveness of remedy

    28 U.S.C. § 2679   Cited 5,498 times   5 Legal Analyses
    Granting tort immunity to federal agency employees

  19. Section 2674 - Liability of United States

    28 U.S.C. § 2674   Cited 4,574 times   2 Legal Analyses
    Specifying scope of United States' liability

  20. Section 7433 - Civil damages for certain unauthorized collection actions

    26 U.S.C. § 7433   Cited 1,118 times   3 Legal Analyses
    Creating a cause of action for damages against the United States "[i]f, in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any provision of this title, or any regulation promulgated under this title"

  21. Section 301.7433-1 - Civil cause of action for certain unauthorized collection actions

    26 C.F.R. § 301.7433-1   Cited 304 times
    Specifying required administrative remedies