§Why CasetextPricing

Saepoff v. Riehle et al

MOTION TO DISMISS FOR FAILURE TO STATE A CLAIM and for lack of subject matter jurisdiction

14 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 253,851 times   279 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

  2. Bell Atl. Corp. v. Twombly

    550 U.S. 544 (2007)   Cited 267,669 times   366 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' "

  3. United States v. National Bank of Commerce

    472 U.S. 713 (1985)   Cited 823 times   5 Legal Analyses
    Holding that the IRS may place a lien on joint bank accounts for delinquent federal income taxes owed by only one of the persons whose name is on the joint account

  4. Harris v. Amgen, Inc.

    573 F.3d 728 (9th Cir. 2009)   Cited 361 times   3 Legal Analyses
    Holding that dismissal with prejudice is improper unless "the complaint could not be saved by any amendment"

  5. Melton v. Teachers Ins. Annuity Ass'n

    114 F.3d 557 (5th Cir. 1997)   Cited 207 times
    Holding that defendant who sent monthly annuity payments to IRS as directed by levy was immune from liability

  6. Smith v. Kitchen

    156 F.3d 1025 (10th Cir. 1997)   Cited 65 times
    Holding that "where the only 'act' by the defendants was to comply with a lawful levy from the Internal Revenue Service, no reasonable person could conclude that the defendants can fairly be characterized as governmental actors"

  7. Schiff v. Simon Schuster, Inc.

    780 F.2d 210 (2d Cir. 1985)   Cited 31 times
    Holding that a dispute relating to the underlying tax assessment does not alter the obligation to honor the levy

  8. Com. of Ky., Un. Pac. Ins. Co. v. Laurel Cty

    805 F.2d 628 (6th Cir. 1986)   Cited 28 times
    Holding that defendants were entitled to a "complete defense" under prior version of section 6332(e)

  9. U.S. v. Badger

    930 F.2d 754 (9th Cir. 1991)   Cited 9 times
    Holding that district courts lack jurisdiction "to decide competing claims to [a bail] bond" when one claim takes the form of a federal tax lien

  10. Cauchi v. Brown

    51 F. Supp. 2d 1014 (E.D. Cal. 1999)   Cited 2 times

    No. CV-F-98-6125-REC-DLB. January 21, 1999 G. Patrick Jennings, United States Department of Justice, Tax Division, Washington, DC, for Defendants. Gary Cauchi, Fresno, CA, pro se. ORDER DENYING PLAINTIFF'S MOTION TO REMAND AND GRANTING DEFENDANTS' MOTIONS TO DISMISS COYLE, District Judge. On August 21, 1998 Gary Cauchi ("Plaintiff") filed a Complaint against Paula Minugh ("Minugh"), Silvana Rice ("Rice") and M. Brown ("Brown") in small claims court. On September 3, 1998, Minugh and Rice removed Plaintiff's

  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 347,142 times   923 Legal Analyses
    Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

  12. Section 7421 - Prohibition of suits to restrain assessment or collection

    26 U.S.C. § 7421   Cited 2,005 times   13 Legal Analyses
    Banning injunctions against future tax collection, subject to enumerated exceptions

  13. Section 7426 - Civil actions by persons other than taxpayers

    26 U.S.C. § 7426   Cited 724 times   3 Legal Analyses
    Granting district courts jurisdiction of and authorizing certain remedies in wrongful levy suits

  14. Section 6332 - Surrender of property subject to levy

    26 U.S.C. § 6332   Cited 457 times   2 Legal Analyses
    Granting immunity from suit only to those persons who "surrender . . . property or rights to property" in actions "arising from such surrender or payment"