22 Cited authorities

Bell Atl. Corp. v. Twombly
550 U.S. 544 (2007) Cited 275,491 times 368 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
Swartz v. KPMG LLP
476 F.3d 756 (9th Cir. 2007) Cited 2,926 times 3 Legal Analyses
Holding that “[t]o the extent Swartz seeks a declaration of defendants' liability for damages sought for his other causes of action,” claim must be dismissed as “merely duplicative”
Moore v. Kayport Package Exp., Inc.
885 F.2d 531 (9th Cir. 1989) Cited 1,873 times
Holding that a complaint did not satisfy Rule 9(b) because it "d[id] not specify which plaintiff received which prospectus, or which plaintiff made purchases through the stockbroker defendants"
Thompson v. Davis
295 F.3d 890 (9th Cir. 2002) Cited 975 times
Holding that parole proceedings constitute an "activity" within the meaning of Title II of the ADA
Fujisawa Pharmaceutical Co. v. Kapoor
814 F. Supp. 720 (N.D. Ill. 1993) Cited 61 times
Noting that Rule 9(b) is less stringently applied when the "fraud allegedly occurred over a period of time"
Gottreich v. San Francisco Inv. Co.
552 F.2d 866 (9th Cir. 1977) Cited 99 times
Sustaining conclusory allegation that defendants "knew" their representations were false as sufficient to plead element of fraudulent intent
Anthony v. Yahoo, Inc.
421 F. Supp. 2d 1257 (N.D. Cal. 2006) Cited 33 times 1 Legal Analyses
Holding that the "heightened standards" of Rule 9(b) do not apply to allegations of reliance
Deutsch v. Flannery
823 F.2d 1361 (9th Cir. 1987) Cited 59 times
Applying Rule 9(b) to 14(e) claim that tender offer solicitation "failed to disclose" material information
Wood v. Apodaca
375 F. Supp. 2d 942 (N.D. Cal. 2005) Cited 26 times
Granting motion for a more definite statement regarding a statute of limitations issue
United States v. Hempfling
431 F. Supp. 2d 1069 (E.D. Cal. 2006) Cited 15 times
Finding allegations that fraudulent conduct occurred over a two-year period met the Rule 9(b) particularity standard where the complaint also alleged specific events and dates on which the conduct occurred
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 356,490 times 945 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 161,322 times 197 Legal Analyses
Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."
Rule 9 - Pleading Special Matters
Fed. R. Civ. P. 9 Cited 39,782 times 329 Legal Analyses
Requiring that fraud be pleaded with particularity
Section 7402 - Jurisdiction of district courts
26 U.S.C. § 7402 Cited 1,641 times 4 Legal Analyses
Granting the district courts jurisdiction over civil actions brought pursuant to § 7403
Rule 7.1 - Disclosure Statement
Fed. R. Civ. P. 7.1 Cited 1,120 times 13 Legal Analyses
Governing corporate disclosure statements
Section 6700 - Promoting abusive tax shelters, etc
26 U.S.C. § 6700 Cited 364 times 4 Legal Analyses
Criminalizing the making of a statement regarding investment tax benefits that an individual "knows or has reason to kno[w] is false or fraudulent as to any material matter"
Section 7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions
26 U.S.C. § 7408 Cited 276 times
Providing district courts authority to enjoin persons from engaging in certain "specified conduct" made illegal by the tax laws, including 26 U.S.C. §§ 6700 6701
Section 6701 - Penalties for aiding and abetting understatement of tax liability
26 U.S.C. § 6701 Cited 253 times
Applying to "[a]ny person— who aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document"

United States of America v. Cathcart et al

22 Cited authorities

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

Holding that “[t]o the extent Swartz seeks a declaration of defendants' liability for damages sought for his other causes of action,” claim must be dismissed as “merely duplicative”

Holding that a complaint did not satisfy Rule 9(b) because it "d[id] not specify which plaintiff received which prospectus, or which plaintiff made purchases through the stockbroker defendants"

Holding that parole proceedings constitute an "activity" within the meaning of Title II of the ADA

Noting that Rule 9(b) is less stringently applied when the "fraud allegedly occurred over a period of time"

Sustaining conclusory allegation that defendants "knew" their representations were false as sufficient to plead element of fraudulent intent

Holding that the "heightened standards" of Rule 9(b) do not apply to allegations of reliance

Applying Rule 9(b) to 14(e) claim that tender offer solicitation "failed to disclose" material information

Granting motion for a more definite statement regarding a statute of limitations issue

Finding allegations that fraudulent conduct occurred over a two-year period met the Rule 9(b) particularity standard where the complaint also alleged specific events and dates on which the conduct occurred

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. . . ."

Requiring that fraud be pleaded with particularity

Granting the district courts jurisdiction over civil actions brought pursuant to § 7403

Governing corporate disclosure statements

Criminalizing the making of a statement regarding investment tax benefits that an individual "knows or has reason to kno[w] is false or fraudulent as to any material matter"

Providing district courts authority to enjoin persons from engaging in certain "specified conduct" made illegal by the tax laws, including 26 U.S.C. §§ 6700 6701

Applying to "[a]ny person— who aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document"