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Thomas E Rubin v. United States of America

NOTICE OF MOTION AND MOTION to Dismiss Case Defendant's Notice of Motion and Motion for Judgment on the Pleadings Under Fed. R. Civ. P. 12

43 Cited authorities

  1. United States v. Dalm

    494 U.S. 596 (1990)   Cited 1,037 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

  2. United States v. Janis

    428 U.S. 433 (1976)   Cited 1,126 times   6 Legal Analyses
    Holding the exclusionary rule inapplicable to civil tax proceedings

  3. L-7 Designs, Inc. v. Old Navy, LLC

    647 F.3d 419 (2d Cir. 2011)   Cited 1,210 times   2 Legal Analyses
    Holding that on a motion for judgment on the pleadings, a court may, in addition to the complaint itself, consider "any written instrument attached to it as an exhibit, materials incorporated in it by reference, and documents that, although not incorporated by reference, are ‘integral to the complaint"

  4. MGIC Indem. Co. v. Weisman

    803 F.2d 500 (9th Cir. 1986)   Cited 1,928 times
    Holding that, on a motion for attorney fees, the requesting party must disclose its time sheets to the other party, redacted as necessary where protected by the attorney-client privilege

  5. In re Focus Media, Inc.

    378 F.3d 916 (9th Cir. 2004)   Cited 230 times   3 Legal Analyses
    Holding that a case is not constitutionally moot where fashioning equitable relief is not impossible

  6. Gitlitz v. Commissioner of Internal Revenue

    531 U.S. 206 (2001)   Cited 83 times   1 Legal Analyses
    Reversing the Tax Court and the Tenth Circuit's interpretation of an "item of income" within I.R.C. § 1366, reasoning, "[b]ecause the Code's plain text permits the taxpayers here to receive these benefits, we need not address [the potential double windfall] policy concern"

  7. Nelson v. City of Irvine

    143 F.3d 1196 (9th Cir. 1998)   Cited 217 times   4 Legal Analyses
    Finding no probable cause for blood test simply for the purpose of further testing for alcohol

  8. U.S. v. Sullivan

    522 F.3d 967 (9th Cir. 2008)   Cited 156 times
    Holding that a conspiracy conviction requires "1

  9. Bufferd v. Commissioner

    506 U.S. 523 (1993)   Cited 65 times
    Holding that juries are presumed to follow instructions given by the court

  10. Lewis v. Reynolds

    284 U.S. 281 (1932)   Cited 357 times
    Holding that the government may "retain payments already received when they do not exceed the amount which might have been properly assessed and demanded"

  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 347,506 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. Rule 201 - Judicial Notice of Adjudicative Facts

    Fed. R. Evid. 201   Cited 28,436 times   26 Legal Analyses
    Holding "[n]ormally, in deciding a motion to dismiss for failure to state a claim, courts must limit their inquiry to the facts stated in the complaint and the documents either attached to or incorporated in the complaint. However, courts may also consider matters of which they may take judicial notice."

  13. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,106 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

  14. Section 727 - Discharge

    11 U.S.C. § 727   Cited 11,572 times   17 Legal Analyses
    Finding that debtor had "actually intended to hinder and delay a creditor"

  15. Section 172 - Net operating loss deduction

    26 U.S.C. § 172   Cited 599 times   36 Legal Analyses
    Providing that a taxpayer's "election shall be made in such manner as prescribed by the Secretary"

  16. Section 6012 - Persons required to make returns of income

    26 U.S.C. § 6012   Cited 453 times   2 Legal Analyses
    Requiring the filing of return

  17. Section 1361 - S corporation defined

    26 U.S.C. § 1361   Cited 386 times   51 Legal Analyses
    Providing that any corporation is a taxable C-corporation unless it qualifies for, and elects, S-corp status

  18. Section 108 - Income from discharge of indebtedness

    26 U.S.C. § 108   Cited 300 times   32 Legal Analyses
    Noting that, for purposes of insolvency exception, assets are judged at "fair market value"

  19. Section 1362 - Election; revocation; termination

    26 U.S.C. § 1362   Cited 154 times   25 Legal Analyses
    Providing for termination of S-corp status by revocation with the approval of shareholders holding more than one-half the corporation's shares

  20. Section 1363 - Effect of election on corporation

    26 U.S.C. § 1363   Cited 152 times   13 Legal Analyses
    Disallowing in the computation of an S corporation's taxable income deductions referred to in sec. 703, which includes, in subpar. (E) thereof, itemized deductions under sec. 212

  21. Section 301.6402-2 - Claims for credit or refund

    26 C.F.R. § 301.6402-2   Cited 215 times
    Defining content of claim for refund

  22. Section 1.118-1 - Contributions to the capital of a corporation

    26 C.F.R. § 1.118-1   Cited 8 times
    Noting that " Section 118 also applies to contributions to capital made by persons other than shareholders," including those by "a governmental unit or a civic group"