§Why CasetextPricing

Ford v. Ciraolo-Klepper et al

MOTION to DISMISS for LACK of JURISDICTION

46 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 260,142 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 273,590 times   368 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. Lujan v. Defs. of Wildlife

    504 U.S. 555 (1992)   Cited 28,570 times   141 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"

  4. Monell v. New York City Dept. of Social Services

    436 U.S. 658 (1978)   Cited 68,533 times   15 Legal Analyses
    Holding that "local governments] . . . are 'persons'" for purposes of 42 U.S.C. § 1983

  5. Kokkonen v. Guardian Life Ins. Co. of America

    511 U.S. 375 (1994)   Cited 19,649 times   5 Legal Analyses
    Holding that absent a reservation of jurisdiction in the stipulated dismissal order, federal courts lack jurisdiction to consider enforcement of a settlement agreement

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

    523 U.S. 83 (1998)   Cited 11,023 times   15 Legal Analyses
    Holding this court may raise the issue of "statutory jurisdiction" sua sponte

  7. Kentucky v. Graham

    473 U.S. 159 (1985)   Cited 19,652 times   1 Legal Analyses
    Holding that "an official-capacity suit is, in all respects other than name, to be treated as a suit against the entity," and that "a plaintiff seeking to recover on a damages judgment in an official-capacity suit must look to the government entity itself"

  8. Allen v. Wright

    468 U.S. 737 (1984)   Cited 4,832 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"

  9. Owen Equipment Erection Co. v. Kroger

    437 U.S. 365 (1978)   Cited 4,146 times
    Holding no diversity jurisdiction over claim by plaintiff against third-party defendant because both were Iowa citizens

  10. United States v. Nordic Village, Inc.

    503 U.S. 30 (1992)   Cited 1,805 times   3 Legal Analyses
    Holding that the existence of "plausible" interpretations that would not permit recovery "is enough to establish that a reading imposing monetary liability on the Government is not ‘unambiguous' and therefore should not be adopted"

  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 354,229 times   943 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 160,289 times   196 Legal Analyses
    Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

  13. Rule 4 - Summons

    Fed. R. Civ. P. 4   Cited 71,368 times   127 Legal Analyses
    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

  14. Section 702 - Right of review

    5 U.S.C. § 702   Cited 7,166 times   31 Legal Analyses
    Granting judicial review of "agency action"

  15. Section 7421 - Prohibition of suits to restrain assessment or collection

    26 U.S.C. § 7421   Cited 2,011 times   14 Legal Analyses
    Banning injunctions against future tax collection, subject to enumerated exceptions

  16. Section 1 - Tax imposed

    26 U.S.C. § 1   Cited 1,475 times   66 Legal Analyses
    Providing a 20–percent top rate for most long-term capital gains

  17. Section 6020 - Returns prepared for or executed by Secretary

    26 U.S.C. § 6020   Cited 829 times   12 Legal Analyses
    Authorizing Secretary of Treasury to make a return for non-filers

  18. Section 6211 - Definition of a deficiency

    26 U.S.C. § 6211   Cited 548 times   5 Legal Analyses
    Defining "deficiency" for tax purposes

  19. Section 6012 - Persons required to make returns of income

    26 U.S.C. § 6012   Cited 456 times   2 Legal Analyses
    Requiring the filing of return

  20. Section 6301 - Collection authority

    26 U.S.C. § 6301   Cited 105 times   1 Legal Analyses
    Regarding the Secretary's authorization to collect taxes

  21. Section 301.6211-1 - Deficiency defined

    26 C.F.R. § 301.6211-1   Cited 19 times
    Providing that new return should indicate that non-filer paid zero tax

  22. Section 301.6020-1 - Returns prepared or executed by the Commissioner or other Internal Revenue Officers

    26 C.F.R. § 301.6020-1   Cited 13 times
    Authorizing the district director or other authorized internal revenue officer or employee to make the return