§Why CasetextPricing

Powell v. Internal Revenue Service et al

MOTION to Dismiss for Lack of Jurisdiction

28 Cited authorities

  1. Erickson v. Pardus

    551 U.S. 89 (2007)   Cited 61,666 times   3 Legal Analyses
    Holding that a complaint must "give the defendant fair notice of what the . . . claim is and the grounds upon which it rests"

  2. Lujan v. Defs. of Wildlife

    504 U.S. 555 (1992)   Cited 27,840 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"

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

    511 U.S. 375 (1994)   Cited 18,991 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

  4. Cort v. Ash

    422 U.S. 66 (1975)   Cited 3,045 times   3 Legal Analyses
    Holding no private action under criminal statutes absent clear statutory basis for such inference

  5. Rasul v. Bush

    542 U.S. 466 (2004)   Cited 555 times   3 Legal Analyses
    Holding that § 2241 extends to Guantanamo detainees

  6. Ciralsky v. C.I.A

    355 F.3d 661 (D.C. Cir. 2004)   Cited 1,034 times
    Holding that the district court did not abuse its discretion in dismissing the plaintiff's complaint under Rule 8 where "there was nothing about that dismissal that would have barred the plaintiff from correcting the complaint's defects," "[t]he amended complaint could certainly have stood further shortening," and such revision "would not have reduced [the plaintiff's] chances of success on the merits, as the evidentiary detail in the initial complaint was plainly not necessary for the case's survival"

  7. Coalition for Underground Expansion v. Mineta

    333 F.3d 193 (D.C. Cir. 2003)   Cited 394 times
    Holding that a court may "consider the complaint supplemented by undisputed facts evidenced in the record, or the complaint supplemented by undisputed facts plus the court's resolution of disputed facts"

  8. General Motors Corp. v. E.P.A

    363 F.3d 442 (D.C. Cir. 2004)   Cited 339 times
    Holding that a letter from an agency that "reflect[ed] neither a new interpretation nor a new policy" did not "impose new obligations"

  9. Rockefeller v. Court of Appeals, Tenth Cir. Judges

    248 F. Supp. 2d 17 (D.D.C. 2003)   Cited 145 times
    Holding that § 242 provides no private right of action

  10. Prunté v. Universal Music Group

    484 F. Supp. 2d 32 (D.D.C. 2007)   Cited 64 times
    Holding that 18 U.S.C. § 1344, bank fraud, does not create a private right of action

  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 345,981 times   922 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 156,250 times   193 Legal Analyses
    Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

  13. Section 371 - Conspiracy to commit offense or to defraud United States

    18 U.S.C. § 371   Cited 21,459 times   139 Legal Analyses
    Requiring proof of an "act to effect the object of the conspiracy"

  14. Section 1341 - Frauds and swindles

    18 U.S.C. § 1341   Cited 13,405 times   104 Legal Analyses
    Relating to mail fraud

  15. Section 241 - Conspiracy against rights

    18 U.S.C. § 241   Cited 4,188 times   15 Legal Analyses
    Criminalizing civil-rights violations

  16. Section 242 - Deprivation of rights under color of law

    18 U.S.C. § 242   Cited 3,830 times   8 Legal Analyses
    Noting that "if bodily injury results from the acts committed in violation of this section," the defendant "shall be fined under this title or imprisoned not more than ten years, or both"

  17. Section 1028 - Fraud and related activity in connection with identification documents, authentication features, and information

    18 U.S.C. § 1028   Cited 2,105 times   12 Legal Analyses
    Defining "identification document"

  18. Section 4 - Misprision of felony

    18 U.S.C. § 4   Cited 1,350 times   10 Legal Analyses
    Subjecting to criminal penalties anyone with "knowledge ... of a felony" and who "conceals" that felony from authorities

  19. Section 6103 - Confidentiality and disclosure of returns and return information

    26 U.S.C. § 6103   Cited 1,337 times   29 Legal Analyses
    Recognizing an individual's right to privacy with regard to disclosure of tax returns

  20. Section 26 - Definition of seaport

    18 U.S.C. § 26   Cited 256 times

    As used in this title, the term "seaport" means all piers, wharves, docks, and similar structures, adjacent to any waters subject to the jurisdiction of the United States, to which a vessel may be secured, including areas of land, water, or land and water under and in immediate proximity to such structures, buildings on or contiguous to such structures, and the equipment and materials on such structures or in such buildings. 18 U.S.C. § 26 Added Pub. L. 109-177, title III, §302(c), Mar. 9, 2006,