Ashcroft v. Iqbal

Holding that a claim is plausible where a plaintiff's allegations enable the court to draw a "reasonable inference" the defendant is liable

Bell Atl. Corp. v. Twombly

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' "

Watts v. Fla. Int'l

Holding that a complaint is sufficient if it identifies facts that are suggestive enough to render the necessary elements plausible

Speaker v. U.S. D. H. S

Holding that plaintiff must do more than recite statutory elements in conclusory fashion and instead, must proffer enough factual content to raise a right to relief above the speculative level

First National Bank v. Dickinson

Holding that federal law governs the definition of branch banking under the McFadden Act

Harrison v. Benchmark Elec. Huntsville

Holding that "a non-disabled plaintiff [must] at least show some damages (emotional, pecuniary, or otherwise) caused by a § 12112(d) violation" (footnote omitted)

Chickasaw Nation v. U.S.

Holding that canons of statutory construction apply only where the statute at issue is ambiguous

Pacific National Insurance v. United States

In Pacific National Insurance Co. v. United States, 422 F.2d 26, 31 (9th Cir. 1970), cert. denied, 398 U.S. 937, 90 S.Ct. 1838, 26 L.Ed.2d 269 (1970) (cited with approval by this Court in Mueller, supra, 470 F.2d at 1350), the court stated that Section 6672 was "designed to cut through the shield of organizational form and impose liability upon those actually responsible for the employer's failure to... pay over the tax."

United States v. McIntyre

United States v. Graham

In United States v. Graham, 309 F.2d 210, 212 (9th Cir. 1962), a member of the board of directors argued that he could not be a "person" as that term is used in 26 U.S.C. § 6671(b).

Rule 12 - Defenses and Objections: When and How Presented; Motion for Judgment on the Pleadings; Consolidating Motions; Waiving Defenses; Pretrial Hearing

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

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

Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax

Allowing the IRS to recover penalties from "[a]ny person required to collect, truthfully account for, and pay over" withholding taxes who "willfully" fails to do so

Section 7402 - Jurisdiction of district courts

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

Section 7701 - Definitions

Defining a "taxpayer" as "any person subject to any internal revenue tax," where a related provision defines "person" to include corporations

Section 6671 - Rules for application of assessable penalties

Holding that § 6502's reference to "tax" includes penalties and liabilities.

Section 6700 - Promoting abusive tax shelters, etc

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

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

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"