38 Cited authorities

Kokkonen v. Guardian Life Ins. Co. of America
511 U.S. 375 (1994) Cited 19,649 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
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
Safe Air for Everyone v. Meyer
373 F.3d 1035 (9th Cir. 2004) Cited 3,342 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"
United States v. Dalm
494 U.S. 596 (1990) Cited 1,046 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
United States v. Janis
428 U.S. 433 (1976) Cited 1,132 times 6 Legal Analyses
Holding the exclusionary rule inapplicable to civil tax proceedings
McNutt v. Gen. Motors Acceptance Corp.
298 U.S. 178 (1936) Cited 5,454 times
Holding that a plaintiff, when challenged, must provide "competent proof" supporting jurisdictional claim
Warren v. Fox Family Worldwide, Inc.
328 F.3d 1136 (9th Cir. 2003) Cited 1,157 times 1 Legal Analyses
Holding the court is "not required to accept as true conclusory allegations which are contradicted by documents referred to in the complaint."
Stock West, Inc. v. Confederated Tribes
873 F.2d 1221 (9th Cir. 1989) Cited 1,375 times
Holding that the Declaratory Judgment Act, 28 U.S.C. § 2201, "only creates a remedy and is not an independent basis for jurisdiction"
McCarthy v. U.S.
850 F.2d 558 (9th Cir. 1988) Cited 1,172 times
Holding that a court "may review any evidence, such as affidavits and testimony, to resolve factual disputes concerning the existence of jurisdiction"
Attorneys Trust v. Videotape Computer Prod
93 F.3d 593 (9th Cir. 1996) Cited 716 times
Holding that a prelitigation transfer did not destroy jurisdiction
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
Section 1346 - United States as defendant
28 U.S.C. § 1346 Cited 24,350 times 23 Legal Analyses
Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"
Section 7422 - Civil actions for refund
26 U.S.C. § 7422 Cited 2,525 times 13 Legal Analyses
Granting a tax payer a cause of action related to a claim for a refund
Section 6511 - Limitations on credit or refund
26 U.S.C. § 6511 Cited 1,384 times 23 Legal Analyses
Incorporating by reference § 6511
Section 7433 - Civil damages for certain unauthorized collection actions
26 U.S.C. § 7433 Cited 1,108 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 6532 - Periods of limitation on suits
26 U.S.C. § 6532 Cited 838 times 6 Legal Analyses
Imposing additional conditions on suits brought under § 7422
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

Ross Massbaum et al v. United States of America

38 Cited authorities

Holding that absent a reservation of jurisdiction in the stipulated dismissal order, federal courts lack jurisdiction to consider enforcement of a settlement agreement

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

Holding the exclusionary rule inapplicable to civil tax proceedings

Holding that a plaintiff, when challenged, must provide "competent proof" supporting jurisdictional claim

Holding the court is "not required to accept as true conclusory allegations which are contradicted by documents referred to in the complaint."

Holding that the Declaratory Judgment Act, 28 U.S.C. § 2201, "only creates a remedy and is not an independent basis for jurisdiction"

Holding that a court "may review any evidence, such as affidavits and testimony, to resolve factual disputes concerning the existence of jurisdiction"

Holding that a prelitigation transfer did not destroy jurisdiction

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

Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

Granting a tax payer a cause of action related to a claim for a refund

Incorporating by reference § 6511

Imposing additional conditions on suits brought under § 7422

Specifying required administrative remedies