113 Cited authorities

Ashcroft v. Iqbal
556 U.S. 662 (2009) Cited 255,314 times 280 Legal Analyses
Holding that a claim is plausible where a plaintiff's allegations enable the court to draw a "reasonable inference" the defendant is liable
Bell Atl. Corp. v. Twombly
550 U.S. 544 (2007) Cited 269,063 times 367 Legal Analyses
Holding that a complaint's allegations should "contain sufficient factual matter, accepted as true, to 'state a claim to relief that is plausible on its face' "
Spokeo, Inc. v. Robins
578 U.S. 330 (2016) Cited 7,543 times 437 Legal Analyses
Holding that a statutory violation, without more, did not give rise to Article III standing
Lujan v. Defs. of Wildlife
504 U.S. 555 (1992) Cited 28,078 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"
Steel Co. v. Citizens for Better Env't
523 U.S. 83 (1998) Cited 10,834 times 15 Legal Analyses
Holding that a court "act ultra vires" when it assumes "hypothetical jurisdiction" in order to rule on the merits
List v. Driehaus
573 U.S. 149 (2014) Cited 2,009 times 12 Legal Analyses
Holding that a state government's credible threat of prosecting the plaintiffs under a statute criminalizing false statements about candidates during a political campaign established standing in a facial pre-enforcement challenge
Simon v. E. Ky. Welfare Rights Org.
426 U.S. 26 (1976) Cited 3,196 times 6 Legal Analyses
Holding plaintiffs who sued IRS lacked standing where they hoped reversal of IRS rule would " ‘discourage’ hospitals from denying their services to" plaintiffs, but whether hospitals had denied services based on the existing rule remained unclear and, even if the rule were reversed, hospitals would remain free to not provide services to plaintiffs
Safe Air for Everyone v. Meyer
373 F.3d 1035 (9th Cir. 2004) Cited 3,271 times 1 Legal Analyses
Holding residue generated from the cultivation of bluegrass was not discarded because, among other things, it was reused "in a continuous process of growing and harvesting Kentucky bluegrass seeds, the generating industry"
Touche Ross Co. v. Redington
442 U.S. 560 (1979) Cited 1,722 times 1 Legal Analyses
Holding that the "central inquiry remains whether Congress intended to create, whether expressly or by implication, a private cause of action."
Guz v. Bechtel National, Inc.
24 Cal.4th 317 (Cal. 2000) Cited 3,257 times 4 Legal Analyses
Holding that an implied covenant "cannot be endowed with an existence independent of its contractual underpinnings. It cannot impose substantive duties or limits on the contracting parties beyond those incorporated in the specific terms of their agreement."
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 348,617 times 930 Legal Analyses
Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss
Section 2201 - Creation of remedy
28 U.S.C. § 2201 Cited 24,642 times 61 Legal Analyses
Granting district courts the authority to create a remedy with the force of a final judgment
Section 17200 - Unfair competition defined
Cal. Bus. & Prof. Code § 17200 Cited 17,937 times 315 Legal Analyses
Prohibiting unlawful business practices
Section 61 - Gross income defined
26 U.S.C. § 61 Cited 2,474 times 61 Legal Analyses
Defining gross income
Section 7421 - Prohibition of suits to restrain assessment or collection
26 U.S.C. § 7421 Cited 2,007 times 13 Legal Analyses
Banning injunctions against future tax collection, subject to enumerated exceptions
Section 163 - Interest
26 U.S.C. § 163 Cited 686 times 79 Legal Analyses
Permitting deduction of interest without requiring that the underlying obligation be paid
Section 108 - Income from discharge of indebtedness
26 U.S.C. § 108 Cited 301 times 32 Legal Analyses
Noting that, for purposes of insolvency exception, assets are judged at "fair market value"
Section 7434 - Civil damages for fraudulent filing of information returns
26 U.S.C. § 7434 Cited 262 times 6 Legal Analyses
In § 7434, Congress reinforced "willfully" with "fraudulent," which "is a paradigmatic example of a statutory term that incorporates the common-law meaning of fraud."
Section 6721 - Failure to file correct information returns
26 U.S.C. § 6721 Cited 120 times 13 Legal Analyses
Imposing penalty for failure to file “information return”
Section 1531 - How made
Cal. Civ. Code § 1531 Cited 119 times
Defining novation
Section 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities
26 C.F.R. § 1.6050P-1 Cited 92 times
Requiring filing of Form 1099-C on occurrence of certain events "whether or not an actual discharge of indebtedness has occurred on or before the date on which the identifiable event has occurred"
Section 1.6050H-2 - Time, form, and manner of reporting interest received on qualified mortgage
26 C.F.R. § 1.6050H-2 Cited 4 times
Applying the penalty provisions in 26 U.S.C. § 6721 to violations of § 6050H

Robert J Neely v. JP Morgan Chase Bank, N.A.

113 Cited authorities

Holding that a claim is plausible where a plaintiff's allegations enable the court to draw a "reasonable inference" the defendant is liable

Holding that a complaint's allegations should "contain sufficient factual matter, accepted as true, to 'state a claim to relief that is plausible on its face' "

Holding that a statutory violation, without more, did not give rise to Article III standing

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"

Holding that a court "act ultra vires" when it assumes "hypothetical jurisdiction" in order to rule on the merits

Holding that a state government's credible threat of prosecting the plaintiffs under a statute criminalizing false statements about candidates during a political campaign established standing in a facial pre-enforcement challenge

Holding residue generated from the cultivation of bluegrass was not discarded because, among other things, it was reused "in a continuous process of growing and harvesting Kentucky bluegrass seeds, the generating industry"

Holding that the "central inquiry remains whether Congress intended to create, whether expressly or by implication, a private cause of action."

Holding that an implied covenant "cannot be endowed with an existence independent of its contractual underpinnings. It cannot impose substantive duties or limits on the contracting parties beyond those incorporated in the specific terms of their agreement."

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

Granting district courts the authority to create a remedy with the force of a final judgment

Prohibiting unlawful business practices

Defining gross income

Banning injunctions against future tax collection, subject to enumerated exceptions

Permitting deduction of interest without requiring that the underlying obligation be paid

Noting that, for purposes of insolvency exception, assets are judged at "fair market value"

In § 7434, Congress reinforced "willfully" with "fraudulent," which "is a paradigmatic example of a statutory term that incorporates the common-law meaning of fraud."

Imposing penalty for failure to file “information return”

Defining novation

Requiring filing of Form 1099-C on occurrence of certain events "whether or not an actual discharge of indebtedness has occurred on or before the date on which the identifiable event has occurred"

Applying the penalty provisions in 26 U.S.C. § 6721 to violations of § 6050H