Ashcroft v. Iqbal

Holding that a claim is plausible where a plaintiff's allegations enable the court to draw a "reasonable inference" the defendant is liable

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' "

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"

Kokkonen v. Guardian Life Ins. Co. of America

Holding that absent a reservation of jurisdiction in the stipulated dismissal order, federal courts lack jurisdiction to consider enforcement of a settlement agreement

Steel Co. v. Citizens for Better Env't

Holding that a court "act ultra vires" when it assumes "hypothetical jurisdiction" in order to rule on the merits

Solem v. Helm

Holding that a life sentence without the possibility of parole for a recidivist with seven underlying nonviolent felonies violated the Eighth Amendment

Hudson v. United States

Holding that courts must examine a statute "`on its face'" and may not consider the "`actual sanctions imposed'"

United States v. Bajakajian

Holding that forfeiture 70 times the Guidelines maximum and greater than the statutory maximum would be unconstitutionally excessive

Heckler v. Chaney

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]"

Austin v. United States

Holding that forfeitures under 21 U.S.C. § 881 and are subject to the limitations of the Excessive Fines Clause

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

Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court

Relating to unpaid taxes attributable to a deficiency

Section 881 - Forfeitures

Adopting five-year statute of limitations of 19 U.S.C. § 1621

Section 7206 - Fraud and false statements

Prohibiting the preparing and filing of false tax returns

Section 7201 - Attempt to evade or defeat tax

Attempting to evade or defeat tax

Section 6212 - Notice of deficiency

Authorizing "the Secretary" to issue NODs

Section 6201 - Assessment authority

Giving the IRS Commissioner authority to "make the inquiries, determinations , and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by [the Internal Revenue Code]."

Section 6211 - Definition of a deficiency

Defining "deficiency" for tax purposes

Section 7122 - Compromises

Establishing that any TIPRA payment goes to the taxpayer's liabilities

Section 7121 - Closing agreements

Closing Agreements

Section 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations