§Why CasetextPricing

Nero et al v. Seifert

EX PARTE MOTION to Dismiss for Failure to State a Claim

50 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. Bivens v. Six Unknown Fed. Narcotics Agents

    403 U.S. 388 (1971)   Cited 26,265 times   27 Legal Analyses
    Holding that there is an implied cause of action for money damages against federal officials for violations of the Fourth Amendment

  4. Lopez v. Smith

    203 F.3d 1122 (9th Cir. 2000)   Cited 24,392 times   1 Legal Analyses
    Holding that a pro se litigant must be given leave to amend his complaint if it appears at all possible that the plaintiff can correct the deficiencies in the complaint

  5. 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"

  6. United States v. Mitchell

    445 U.S. 535 (1980)   Cited 2,377 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

  7. United States v. Testan

    424 U.S. 392 (1976)   Cited 2,214 times
    Holding that Back Pay Act does not provide a remedy for misclassified federal employees

  8. Schweiker v. Chilicky

    487 U.S. 412 (1988)   Cited 1,247 times
    Holding that Social Security regulations and procedures precluded a Bivens action

  9. Bush v. Lucas

    462 U.S. 367 (1983)   Cited 1,376 times
    Holding that a federal employee demoted for exercising his First Amendment rights did not have a Bivens claim

  10. United States v. Sherwood

    312 U.S. 584 (1941)   Cited 3,445 times
    Holding that the Claims Court lacked jurisdiction over claims that are not against United States

  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 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

  13. Section 2671 - Definitions

    28 U.S.C. § 2671   Cited 9,538 times   6 Legal Analyses
    Defining "[e]mployee of the government" for purposes of the FTCA as "officers or employees of any federal agency "

  14. Section 2680 - Exceptions

    28 U.S.C. § 2680   Cited 7,779 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

  15. Section 2679 - Exclusiveness of remedy

    28 U.S.C. § 2679   Cited 5,417 times   5 Legal Analyses
    Granting tort immunity to federal agency employees

  16. Section 6330 - Notice and opportunity for hearing before levy

    26 U.S.C. § 6330   Cited 3,384 times   52 Legal Analyses
    Granting the Secretary the right to disregard a requested hearing if the request is based on a position that the IRS has identified as “frivolous”

  17. Section 7201 - Attempt to evade or defeat tax

    26 U.S.C. § 7201   Cited 3,370 times   22 Legal Analyses
    Attempting to evade or defeat tax

  18. Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax

    26 U.S.C. § 6672   Cited 2,070 times   20 Legal Analyses
    Allowing the IRS to recover penalties from "[a]ny person required to collect, truthfully account for, and pay over" withholding taxes who "willfully" fails to do so

  19. 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

  20. Section 6212 - Notice of deficiency

    26 U.S.C. § 6212   Cited 1,843 times   27 Legal Analyses
    Authorizing "the Secretary" to issue NODs

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

    26 C.F.R. § 301.7433-1   Cited 301 times
    Specifying required administrative remedies