33 Cited authorities

United States v. Nordic Village, Inc.
503 U.S. 30 (1992) Cited 1,783 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"
United States v. Mitchell
445 U.S. 535 (1980) Cited 2,332 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
United States v. Dalm
494 U.S. 596 (1990) Cited 1,035 times
Holding that 26 U.S.C. § 6511, which, when read with 26 U.S.C. § 7422, includes “may not be maintained” language, is jurisdictional
Burgos v. Hopkins
14 F.3d 787 (2d Cir. 1994) Cited 3,219 times
Holding that under New York law, res judicata does not bar an action presenting the same claim where "the initial forum did not have the power to award the full measure of relief sought in the later litigation"
United States v. Sherwood
312 U.S. 584 (1941) Cited 3,399 times
Holding that the Claims Court lacked jurisdiction over claims that are not against United States
Dugan v. Rank
372 U.S. 609 (1963) Cited 1,070 times 1 Legal Analyses
Holding that "a suit is against the sovereign if 'the judgment sought would expend itself on the public treasury or domain, or interfere with the public administration.'"
Bob Jones University v. Simon
416 U.S. 725 (1974) Cited 714 times 1 Legal Analyses
Holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions
Enochs v. Williams Packing Co.
370 U.S. 1 (1962) Cited 1,031 times
Holding that the court must view the facts in the light most favorable to the government
EDP Medical Computer Systems, Inc. v. United States
480 F.3d 621 (2d Cir. 2007) Cited 300 times
Holding that application of res judicata requires "final judgment on the merits"
U.S. v. Jimenez
513 F.3d 62 (3d Cir. 2008) Cited 220 times
Holding that appellate courts review "the denial of the Appellants' Sixth Amendment challenge for an abuse of discretion"
Section 1983 - Civil action for deprivation of rights
42 U.S.C. § 1983 Cited 487,431 times 692 Legal Analyses
Holding liable any state actor who "subjects, or causes [a person] to be subjected" to a constitutional violation
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 346,341 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
Section 6662 - Imposition of accuracy-related penalty on underpayments
26 U.S.C. § 6662 Cited 6,299 times 66 Legal Analyses
Defining "negligence" as "any failure to make a reasonable attempt to comply with the provisions of this title"
Section 2679 - Exclusiveness of remedy
28 U.S.C. § 2679 Cited 5,337 times 5 Legal Analyses
Granting tort immunity to federal agency employees
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
Section 233 - Civil actions or proceedings against commissioned officers or employees
42 U.S.C. § 233 Cited 1,147 times 3 Legal Analyses
Providing a remedy against the United States for certain injuries caused by employees of the Public Health Service, and stating that "[t]he time limit for filing a claim under this subsection ... shall be tolled during the pendency of a [n] [administrative] request for benefits," § 233(p)
Section 7433 - Civil damages for certain unauthorized collection actions
26 U.S.C. § 7433 Cited 1,099 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"
Section 6203 - Method of assessment
26 U.S.C. § 6203 Cited 346 times 5 Legal Analyses
Stating that an assessment is "made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary"

Lopez v. Internal Revenue Service et al

33 Cited authorities

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"

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

Holding that 26 U.S.C. § 6511, which, when read with 26 U.S.C. § 7422, includes “may not be maintained” language, is jurisdictional

Holding that under New York law, res judicata does not bar an action presenting the same claim where "the initial forum did not have the power to award the full measure of relief sought in the later litigation"

Holding that the Claims Court lacked jurisdiction over claims that are not against United States

Holding that "a suit is against the sovereign if 'the judgment sought would expend itself on the public treasury or domain, or interfere with the public administration.'"

Holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions

Holding that the court must view the facts in the light most favorable to the government

Holding that application of res judicata requires "final judgment on the merits"

Holding that appellate courts review "the denial of the Appellants' Sixth Amendment challenge for an abuse of discretion"

Holding liable any state actor who "subjects, or causes [a person] to be subjected" to a constitutional violation

Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

Defining "negligence" as "any failure to make a reasonable attempt to comply with the provisions of this title"

Granting tort immunity to federal agency employees

Banning injunctions against future tax collection, subject to enumerated exceptions

Providing a remedy against the United States for certain injuries caused by employees of the Public Health Service, and stating that "[t]he time limit for filing a claim under this subsection ... shall be tolled during the pendency of a [n] [administrative] request for benefits," § 233(p)

Stating that an assessment is "made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary"