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Shields v. Internal Revenue Service

MOTION to Dismiss for Lack of Jurisdiction and Memorandum in Support , MOTION TO DISMISS FOR FAILURE TO STATE A CLAIM and Memorandum in Support

51 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 254,951 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

  2. Bell Atl. Corp. v. Twombly

    550 U.S. 544 (2007)   Cited 268,707 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' "

  3. Haines v. Kerner

    404 U.S. 519 (1972)   Cited 58,684 times
    Holding pro se submissions "to less stringent standards than formal pleadings drafted by lawyers"

  4. McNeil v. United States

    508 U.S. 106 (1993)   Cited 6,757 times
    Holding that an action must be dismissed when statutory exhaustion requirement was not met until after action was filed

  5. Hall v. Bellmon

    935 F.2d 1106 (10th Cir. 1991)   Cited 16,989 times
    Holding for pro se litigants that "conclusory allegations without supporting factual averments are insufficient to state a claim on which relief can be based"

  6. Owen Equipment Erection Co. v. Kroger

    437 U.S. 365 (1978)   Cited 4,080 times
    Holding no diversity jurisdiction over claim by plaintiff against third-party defendant because both were Iowa citizens

  7. Robbins v. Oklahoma

    519 F.3d 1242 (10th Cir. 2008)   Cited 5,755 times   1 Legal Analyses
    Holding that collective allegations do not satisfy a plaintiff's "burden . . . to provide fair notice of the grounds for the claims made against each of the defendants"

  8. United States v. Mitchell

    445 U.S. 535 (1980)   Cited 2,342 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

  9. United States v. Dalm

    494 U.S. 596 (1990)   Cited 1,038 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

  10. Whitney v. State of New Mexico

    113 F.3d 1170 (10th Cir. 1997)   Cited 3,198 times
    Holding that liberal construction of a pro se complaint does not mean a court will "supply additional factual allegations to round out a plaintiff's complaint or construct a legal theory on a plaintiff's behalf"

  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 348,231 times   929 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 157,459 times   196 Legal Analyses
    Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

  13. Section 2201 - Creation of remedy

    28 U.S.C. § 2201   Cited 24,632 times   61 Legal Analyses
    Granting district courts the authority to create a remedy with the force of a final judgment

  14. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,130 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

  15. Section 2671 - Definitions

    28 U.S.C. § 2671   Cited 9,409 times   6 Legal Analyses
    Defining "[e]mployee of the government" for purposes of the FTCA as "officers or employees of any federal agency "

  16. Section 2680 - Exceptions

    28 U.S.C. § 2680   Cited 7,702 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

  17. Section 2675 - Disposition by federal agency as prerequisite; evidence

    28 U.S.C. § 2675   Cited 7,116 times   1 Legal Analyses
    Setting forth FTCA's administrative exhaustion requirement

  18. Section 2679 - Exclusiveness of remedy

    28 U.S.C. § 2679   Cited 5,359 times   5 Legal Analyses
    Granting tort immunity to federal agency employees

  19. Section 7422 - Civil actions for refund

    26 U.S.C. § 7422   Cited 2,505 times   13 Legal Analyses
    Granting a tax payer a cause of action related to a claim for a refund

  20. 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