50 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 269,421 times   281 Legal Analyses
    Holding that courts are not required "to credit a complaint's conclusory statements without reference to its factual context"
  2. Bell Atl. Corp. v. Twombly

    550 U.S. 544 (2007)   Cited 282,303 times   369 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. Arbaugh v. Y H Corp.

    546 U.S. 500 (2006)   Cited 8,428 times   27 Legal Analyses
    Holding that Title VII's numerosity requirement is nonjurisdictional even though it serves the important policy goal of “spar[ing] very small businesses from Title VII liability”
  4. Steel Co. v. Citizens for Better Env't

    523 U.S. 83 (1998)   Cited 11,363 times   15 Legal Analyses
    Holding that the federal courts lacked jurisdiction because "none of the relief sought by respondent would likely remedy its alleged injury in fact"
  5. Bivens v. Six Unknown Fed. Narcotics Agents

    403 U.S. 388 (1971)   Cited 26,785 times   28 Legal Analyses
    Holding that there is an implied cause of action for money damages against federal officials for violations of the Fourth Amendment
  6. United States v. Mitchell

    445 U.S. 535 (1980)   Cited 2,438 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. Schweiker v. Chilicky

    487 U.S. 412 (1988)   Cited 1,268 times
    Holding that Social Security regulations and procedures precluded a Bivens action
  8. United States v. Dalm

    494 U.S. 596 (1990)   Cited 1,055 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
  9. Tannenbaum v. U.S.

    148 F.3d 1262 (11th Cir. 1998)   Cited 2,942 times
    Holding that pro se pleadings "are held to a less stringent standard than pleadings drafted by attorneys and will, therefore, be liberally construed"
  10. University of S. Alabama v. American Tobacco

    168 F.3d 405 (11th Cir. 1999)   Cited 2,803 times
    Holding that if a party is deemed to be “an arm or alter ego of the State, ” then diversity jurisdiction “must fail”
  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 364,364 times   963 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 74,415 times   131 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 2680 - Exceptions

    28 U.S.C. § 2680   Cited 7,915 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
  14. Section 1442 - Federal officers or agencies sued or prosecuted

    28 U.S.C. § 1442   Cited 5,386 times   92 Legal Analyses
    Granting removal power to "[a]ny officer of the United States . . . or person acting under him"
  15. Section 7422 - Civil actions for refund

    26 U.S.C. § 7422   Cited 2,561 times   15 Legal Analyses
    Granting a tax payer a cause of action related to a claim for a refund
  16. Section 775.082 - Penalties; applicability of sentencing structures; mandatory minimum sentences for certain reoffenders previously released from prison

    Fla. Stat. § 775.082   Cited 2,322 times   3 Legal Analyses
    Providing a penalty of "imprisonment not exceeding 15 years" for a second-degree felony
  17. Section 6103 - Confidentiality and disclosure of returns and return information

    26 U.S.C. § 6103   Cited 1,378 times   30 Legal Analyses
    Recognizing an individual's right to privacy with regard to disclosure of tax returns
  18. Section 6201 - Assessment authority

    26 U.S.C. § 6201   Cited 721 times   13 Legal Analyses
    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]."
  19. Section 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information

    26 U.S.C. § 7431   Cited 420 times   3 Legal Analyses
    Providing for civil damages for unauthorized inspection or disclosure of tax returns and tax return information
  20. Section 7601 - Canvass of districts for taxable persons and objects

    26 U.S.C. § 7601   Cited 147 times   2 Legal Analyses

    (a) General rule The Secretary shall, to the extent he deems it practicable, cause officers or employees of the Treasury Department to proceed, from time to time, through each internal revenue district and inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects with respect to which any tax is imposed. (b) Penalties For penalties applicable to forcible obstruction or hindrance of Treasury