20 Cited authorities

Ashcroft v. Iqbal
556 U.S. 662 (2009) Cited 267,100 times 281 Legal Analyses
Holding court need not credit "mere conclusory statements" in complaint
Bell Atl. Corp. v. Twombly
550 U.S. 544 (2007) Cited 280,127 times 369 Legal Analyses
Holding that allegations of conduct that are merely consistent with wrongdoing do not state a claim unless "placed in a context that raises a suggestion of" such wrongdoing
Killingsworth v. HSBC Bank Nevada, N.A.
507 F.3d 614 (7th Cir. 2007) Cited 1,245 times 1 Legal Analyses
Finding that plaintiffs sufficiently alleged a willful violation where plaintiffs asserted that defendant violated the FCRA and did so willingly
Savory v. Lyons
469 F.3d 667 (7th Cir. 2006) Cited 1,096 times 1 Legal Analyses
Holding that equitable tolling is appropriate "if plaintiff is unable to determine who caused his injury"
Murphy v. Walker
51 F.3d 714 (7th Cir. 1995) Cited 661 times
Holding that complaint alleging that prisoner spent week and a half in cell without adequate heat, clothing, or bedding stated Eighth Amendment claim
Lox v. CDA, Ltd.
689 F.3d 818 (7th Cir. 2012) Cited 230 times
Holding that the dunning letter would violate § 1692e even if it was "a form letter"
Gruber v. Creditors' Prot. Serv., Inc.
742 F.3d 271 (7th Cir. 2014) Cited 134 times
Holding "we believe you want to pay your just debt" to be puffery
White v. Goodman
200 F.3d 1016 (7th Cir. 2000) Cited 118 times
Holding that "[s]ince the [FDCPA] does not require that a copy or summary of it be furnished with every (or any) dunning letter," it is not misleading for debt collectors to inform consumers of their rights under Colorado law
Velez v. Enhanced Recovery Co.
CIVIL ACTION NO. 16-164 (E.D. Pa. May. 2, 2016) Cited 12 times
Reaching the same conclusion regarding substantively identical language
Balon v. Enhanced Recovery Co.
190 F. Supp. 3d 385 (M.D. Pa. 2016) Cited 11 times
Denying motion to dismiss FDCPA claim based on letter stating "any indebtedness of $600.00 or more, which is discharged as a result of a settlement, may be reported to the IRS as taxable income" where the cancellation of indebtedness was less than $600
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 361,853 times 961 Legal Analyses
Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss
Rule 8 - General Rules of Pleading
Fed. R. Civ. P. 8 Cited 164,069 times 197 Legal Analyses
Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."
Section 61 - Gross income defined
26 U.S.C. § 61 Cited 2,519 times 66 Legal Analyses
Defining gross income
Section 108 - Income from discharge of indebtedness
26 U.S.C. § 108 Cited 304 times 34 Legal Analyses
Noting that, for purposes of insolvency exception, assets are judged at "fair market value"
Section 6050 - Repealed
26 U.S.C. § 6050 Cited 9 times
26 U.S.C. § 6050 Pub. L. 96-167, §5(a), Dec. 29, 1979, 93 Stat. 1276] Section, added Pub. L. 91-172, title I, §121(e)(1), Dec. 30, 1969, 83 Stat. 548; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, provided for a return by transferor of income producing property if the transferee was known to be an organization referred to in section 511(a) or (b) and property had a fair market value in excess of $50,000. STATUTORY NOTES AND RELATED SUBSIDIARIES EFFECTIVE DATE OF
Section 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities
26 C.F.R. § 1.6050P-1 Cited 91 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"

Smith v. Weltman, Weinberg & Reis Co., L.P.A.

20 Cited authorities

Holding court need not credit "mere conclusory statements" in complaint

Holding that allegations of conduct that are merely consistent with wrongdoing do not state a claim unless "placed in a context that raises a suggestion of" such wrongdoing

Finding that plaintiffs sufficiently alleged a willful violation where plaintiffs asserted that defendant violated the FCRA and did so willingly

Holding that equitable tolling is appropriate "if plaintiff is unable to determine who caused his injury"

Holding that complaint alleging that prisoner spent week and a half in cell without adequate heat, clothing, or bedding stated Eighth Amendment claim

Holding that the dunning letter would violate § 1692e even if it was "a form letter"

Holding "we believe you want to pay your just debt" to be puffery

Holding that "[s]ince the [FDCPA] does not require that a copy or summary of it be furnished with every (or any) dunning letter," it is not misleading for debt collectors to inform consumers of their rights under Colorado law

Reaching the same conclusion regarding substantively identical language

Denying motion to dismiss FDCPA claim based on letter stating "any indebtedness of $600.00 or more, which is discharged as a result of a settlement, may be reported to the IRS as taxable income" where the cancellation of indebtedness was less than $600

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

Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

Defining gross income

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

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"