§Why CasetextPricing

Dragovich et al v. United States Department of the Treasury et al

Memorandum in Opposition re MOTION to Dismiss for Lack of Subject Matter Jurisdiction and for Failure to State a Claim Upon Which Relief Can Be Granted

66 Cited authorities

  1. 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"

  2. Steel Co. v. Citizens for Better Env't

    523 U.S. 83 (1998)   Cited 10,765 times   15 Legal Analyses
    Holding that a court "act ultra vires" when it assumes "hypothetical jurisdiction" in order to rule on the merits

  3. Cleburne v. Cleburne Living Center, Inc.

    473 U.S. 432 (1985)   Cited 9,714 times   5 Legal Analyses
    Holding that mental disability is not a quasi-suspect class

  4. Washington v. Glucksberg

    521 U.S. 702 (1997)   Cited 2,638 times   4 Legal Analyses
    Holding that there is no fundamental right to physician-assisted suicide

  5. 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"

  6. Arlington Heights v. Metropolitan Housing Corp.

    429 U.S. 252 (1977)   Cited 4,291 times   8 Legal Analyses
    Holding that plaintiffs need show only that "a discriminatory purpose has been a motivating factor in the decision," because, after all, "[r]arely can it be said that a legislature or administrative body operating under a broad mandate made a decision motivated solely by a single concern, or even that a particular purpose was the ‘dominant’ or ‘primary’ one."

  7. Plyler v. Doe

    457 U.S. 202 (1982)   Cited 3,018 times   15 Legal Analyses
    Holding that States cannot deny to illegal aliens the free public education they provide to citizens and legally documented aliens

  8. Lawrence v. Texas

    539 U.S. 558 (2003)   Cited 1,153 times   33 Legal Analyses
    Holding statute that criminalizes two persons of same sex engaging in intimate sexual conduct unconstitutional under the Fourteenth Amendment

  9. Romer v. Evans

    517 U.S. 620 (1996)   Cited 1,263 times   13 Legal Analyses
    Holding unlawful a state law that precluded local ordinances from protecting homosexuals from discrimination because it "seems inexplicable by anything but animus toward the class it affects"

  10. Griswold v. Connecticut

    381 U.S. 479 (1965)   Cited 3,311 times   12 Legal Analyses
    Holding unconstitutional state law that criminalized the use of "any drug, medicinal article or instrument for the purpose of preventing conception"

  11. Rule 201 - Judicial Notice of Adjudicative Facts

    Fed. R. Evid. 201   Cited 28,349 times   26 Legal Analyses
    Holding "[n]ormally, in deciding a motion to dismiss for failure to state a claim, courts must limit their inquiry to the facts stated in the complaint and the documents either attached to or incorporated in the complaint. However, courts may also consider matters of which they may take judicial notice."

  12. Section 152 - Dependent defined

    26 U.S.C. § 152   Cited 813 times   14 Legal Analyses
    Defining the word "dependent" for tax code purposes as " a qualifying child, or a qualifying relative" who meets certain statutory criteria

  13. Section 7 - Marriage

    1 U.S.C. § 7   Cited 152 times   9 Legal Analyses
    Containing no money-mandating provisions

  14. Section 297.5 - Rights, protections and benefits of partners

    Cal. Fam. Code § 297.5   Cited 53 times   3 Legal Analyses
    Stating that the section does not modify any federal benefits or protections

  15. Section 7702B - Treatment of qualified long-term care insurance

    26 U.S.C. § 7702B   Cited 22 times   1 Legal Analyses
    Defining “qualified long-term care services”

  16. Section 21661 - Contracts with carriers offering long-term insurance plans; requirements of plans; persons eligible to enroll

    Cal. Gov. Code § 21661   Cited 4 times

    (a) For purposes of this section: (1) "Adult children" means children who are at least 18 years of age. (2) "Domestic partners" means adults in a domestic partnership as defined in Section 22771. (3) "Siblings" means siblings who are at least 18 years of age. (4) "Spouses" means parties in a marital relationship recognized under the Internal Revenue Code, including, but not limited to, Section 7702B(f)(2) of Title 26 of the United States Code, or any other applicable authority that governs eligibility

  17. Section 4980C - Requirements for issuers of qualified long-term care insurance contracts

    26 U.S.C. § 4980C

    (a) General rule There is hereby imposed on any person failing to meet the requirements of subsection (c) or (d) a tax in the amount determined under subsection (b). (b) Amount (1) In general The amount of the tax imposed by subsection (a) shall be $100 per insured for each day any requirement of subsection (c) or (d) is not met with respect to each qualified long-term care insurance contract. (2) Waiver In the case of a failure which is due to reasonable cause and not to willful neglect, the Secretary