§Why CasetextPricing

United States of America v. Sherman Mazur et al.,

REPLY In Support for Hearing 1 Reply of London Finance Group, Ltd. to United States of America's Opposition to Motion For Release of Property Seized Pursuant to Federal Rule of Criminal Procedure 41

42 Cited authorities

  1. Conley v. Gibson

    355 U.S. 41 (1957)   Cited 58,523 times   25 Legal Analyses
    Holding that "a complaint should not be dismissed for failure to state a claim unless it appears beyond doubt that the plaintiff can prove no set of facts in support of his claim which would entitle him to relief"

  2. Mullane v. Central Hanover Tr. Co.

    339 U.S. 306 (1950)   Cited 10,314 times   19 Legal Analyses
    Holding that due process requires a hearing "appropriate to the nature of the case"

  3. U.S. v. Ritchie

    342 F.3d 903 (9th Cir. 2003)   Cited 3,682 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"

  4. United States v. Fior D'Italia, Inc.

    536 U.S. 238 (2002)   Cited 254 times
    Holding that the internal revenue code authorized the IRS to use aggregate estimates of unreported employee tips in calculating the tax assessment against such tips on the employer's income

  5. IN RE STAC ELECTRONICS SECURITIES LITIGATION

    89 F.3d 1399 (9th Cir. 1996)   Cited 801 times
    Holding securities section 11 claims sounding in fraud are subject to Rule 9(b) particularity requirements

  6. Supermail Cargo, Inc. v. U.S.

    68 F.3d 1204 (9th Cir. 1995)   Cited 695 times
    Holding that a "complaint cannot be dismissed unless it appears beyond doubt that the plaintiff can prove no set of facts that would establish the timeliness of the claim"

  7. Schroeder v. City of New York

    371 U.S. 208 (1962)   Cited 474 times   1 Legal Analyses
    Holding that publication and posting of notice of condemnation were inadequate when the landowner's name and address were easily ascertainable from public records

  8. Gilbert v. DaGrossa

    756 F.2d 1455 (9th Cir. 1985)   Cited 525 times
    Holding that a suit alleging civil and constitutional claims against IRS employees in their official capacity is a suit against the United States and is barred by sovereign immunity absent statutory waiver

  9. Naton v. Bank of California

    649 F.2d 691 (9th Cir. 1981)   Cited 232 times
    Holding that pain and suffering damages are not allowed under the Age Discrimination in Employment Act, 29 U.S.C. § 621 et seq.

  10. Catalano v. C.I.R

    279 F.3d 682 (9th Cir. 2002)   Cited 128 times   1 Legal Analyses
    Holding that “an order lifting the automatic stay by itself does not release the estate's interest in the property and ‘the act of filing the automatic stay is not analogous to an abandonment of the property’ ”

  11. Section 362 - Automatic stay

    11 U.S.C. § 362   Cited 29,445 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

  12. Section 523 - Exceptions to discharge

    11 U.S.C. § 523   Cited 27,308 times   142 Legal Analyses
    Granting federal courts exclusive jurisdiction over certain dischargeability disputes

  13. Section 541 - Property of the estate

    11 U.S.C. § 541   Cited 14,380 times   73 Legal Analyses
    Defining the bankruptcy estate to include "all legal or equitable interests of the debtor in property as of the commencement of the [bankruptcy] case"

  14. Section 507 - Priorities

    11 U.S.C. § 507   Cited 4,325 times   26 Legal Analyses
    Determining the priority of claims

  15. Section 503 - Allowance of administrative expenses

    11 U.S.C. § 503   Cited 4,086 times   50 Legal Analyses
    Granting priority to claims for the value of goods received by the debtor up to 20 days before filing

  16. Section 106 - Waiver of sovereign immunity

    11 U.S.C. § 106   Cited 1,001 times   19 Legal Analyses
    Abrogating sovereign immunity "with respect to ... 544" generally

  17. Section 6502 - Collection after assessment

    26 U.S.C. § 6502   Cited 841 times   14 Legal Analyses
    Providing for ten-year period after assessment of taxes for collection

  18. Section 6532 - Periods of limitation on suits

    26 U.S.C. § 6532   Cited 823 times   6 Legal Analyses
    Imposing additional conditions on suits brought under § 7422

  19. Section 7426 - Civil actions by persons other than taxpayers

    26 U.S.C. § 7426   Cited 724 times   3 Legal Analyses
    Granting district courts jurisdiction of and authorizing certain remedies in wrongful levy suits

  20. Section 1514 - Protest against decisions of Customs Service

    19 U.S.C. § 1514   Cited 616 times   12 Legal Analyses
    Noting that "any clerical error, mistake of fact, or other inadvertence" in a "liquidation" or decision regarding "rate and amount of duties chargeable" "shall be final ... unless a protest is filed" or judicial review is obtained

  21. Section 301.7426-1 - Civil actions by persons other than taxpayers

    26 C.F.R. § 301.7426-1   Cited 29 times

    (a)Actions permitted - (1)Wrongful levy - (i)In general. If a levy has been made on property or property has been sold pursuant to a levy, any person (other than the person against whom is assessed the tax out of which such levy arose) may bring a civil action against the United States in a district court of the United States based upon such person's claim- (A) That such person has an interest in, or lien on, such property which is senior to the interest of the United States; and (B) That such property

  22. 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