82 Cited authorities

  1. Lane v. Pena

    518 U.S. 187 (1996)   Cited 1,874 times
    Holding that any waiver of "sovereign immunity must be unequivocally expressed in statutory text" and "will be strictly construed, in terms of its scope, in favor of the sovereign"
  2. United States v. Mitchell

    463 U.S. 206 (1983)   Cited 2,628 times   2 Legal Analyses
    Holding that "the Tucker Act effects a waiver of sovereign immunity" and observing that "the existence of consent [to be sued] is a prerequisite for jurisdiction"
  3. United States v. Nordic Village, Inc.

    503 U.S. 30 (1992)   Cited 1,783 times   3 Legal Analyses
    Holding that the existence of "plausible" interpretations that would not permit recovery "is enough to establish that a reading imposing monetary liability on the Government is not ‘unambiguous' and therefore should not be adopted"
  4. Mullane v. Central Hanover Tr. Co.

    339 U.S. 306 (1950)   Cited 10,313 times   19 Legal Analyses
    Holding that due process requires a hearing "appropriate to the nature of the case"
  5. United States v. Mitchell

    445 U.S. 535 (1980)   Cited 2,332 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
  6. U.S. v. Ritchie

    342 F.3d 903 (9th Cir. 2003)   Cited 3,679 times   2 Legal Analyses
    Holding that a court may consider "certain materials—documents attached to the complaint, documents incorporated by reference in the complaint, or matters of judicial notice—without converting the motion to dismiss into a motion for summary judgment"
  7. United States v. National Bank of Commerce

    472 U.S. 713 (1985)   Cited 822 times   5 Legal Analyses
    Holding that the IRS may place a lien on joint bank accounts for delinquent federal income taxes owed by only one of the persons whose name is on the joint account
  8. Okoro v. Callaghan

    324 F.3d 488 (7th Cir. 2003)   Cited 347 times
    Holding that Heck directs that a state inmate "making a collateral attack on [the basis for his incarceration] . . . may not do that in a civil suit, other than a suit under the habeas corpus statute"
  9. EC Term of Years Trust v. United States

    550 U.S. 429 (2007)   Cited 96 times
    Holding that later statute governs in event of conflict
  10. U.S. v. Park Place Associates

    563 F.3d 907 (9th Cir. 2009)   Cited 266 times
    Explaining that the Tucker Act waives the government’s sovereign immunity in the Court of Federal Claims for claims arising under the statute in excess of $10,000, but does not also waive sovereign immunity where such claims are brought in federal district court
  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 346,241 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. Section 362 - Automatic stay

    11 U.S.C. § 362   Cited 29,444 times   174 Legal Analyses
    Concluding that cause exists to lift the stay because no bankruptcy purpose would be served by keeping the stay in place
  13. Rule 201 - Judicial Notice of Adjudicative Facts

    Fed. R. Evid. 201   Cited 28,308 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."
  14. Section 2201 - Creation of remedy

    28 U.S.C. § 2201   Cited 24,544 times   61 Legal Analyses
    Granting district courts the authority to create a remedy with the force of a final judgment
  15. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,052 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"
  16. Section 727 - Discharge

    11 U.S.C. § 727   Cited 11,568 times   17 Legal Analyses
    Finding that debtor had "actually intended to hinder and delay a creditor"
  17. Section 105 - Power of court

    11 U.S.C. § 105   Cited 9,436 times   73 Legal Analyses
    Granting the court powers as appropriate to carry out the Code
  18. Section 2401 - Time for commencing action against United States

    28 U.S.C. § 2401   Cited 6,194 times   26 Legal Analyses
    Establishing that an FTCA claim must be brought in writing to the relevant agency within two years after accrual of the claim
  19. Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court

    26 U.S.C. § 6213   Cited 5,430 times   24 Legal Analyses
    Relating to unpaid taxes attributable to a deficiency
  20. Section 542 - Turnover of property to the estate

    11 U.S.C. § 542   Cited 3,246 times   19 Legal Analyses
    Governing turnover of property of the estate
  21. Section 301.6343-2 - Return of wrongfully levied upon property

    26 C.F.R. § 301.6343-2   Cited 5 times

    (a)Return of property - (1)General rule. If the Internal Revenue Service (IRS) determines that property has been wrongfully levied upon, the IRS may return- (i) The specific property levied upon; (ii) An amount of money equal to the amount of money levied upon; or (iii) An amount of money equal to the amount of money received by the United States from a sale of the property. (2)Time of return. If the United States is in possession of specific property, the property may be returned at any time. An

  22. Section 301.6532-3 - Periods of limitation on suits by persons other than taxpayers

    26 C.F.R. § 301.6532-3   Cited 3 times

    (a)General rule. No suit or proceeding, except as otherwise provided in section 6532(c)(2) and paragraph (b) of this section, under section 7426 and § 301.7426-1 relating to civil actions by persons other than taxpayers, shall be begun after the expiration of 9 months from the date of levy or agreement under section 6325(b)(3) giving rise to such action. (b)Period when claim is filed. The 9-month period prescribed in section 6532(c)(1) and paragraph (a) of this section shall be extended to the shorter