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USA v. Wade et al

MOTION TO DISMISS FOR FAILURE TO STATE A CLAIM and Memorandum in Support , MOTION to Dismiss Party Janet Wade et al and Memorandum in Support , MOTION to Dismiss for Lack of Jurisdiction and Memorandum in Support , MOTION to Dismiss and Memorandum in Support

10 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 266,326 times   281 Legal Analyses
    Holding court need not credit "mere conclusory statements" in complaint

  2. Bell Atl. Corp. v. Twombly

    550 U.S. 544 (2007)   Cited 279,387 times   369 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

  3. Commissioner v. Duberstein

    363 U.S. 278 (1960)   Cited 998 times   7 Legal Analyses
    Holding that clear-error review applied to a decision that a particular transfer was a statutory "gift"

  4. Petrella v. Brownback

    787 F.3d 1242 (10th Cir. 2015)   Cited 87 times

    Nos. 13–3334 14–3023. 06-01-2015 Diane PETRELLA, next friend and guardian of minor N.P., minor C.P.; Nick Petrella, next friend and guardian of minor N.P.; minor C.P., Michelle Trouve', next friend and guardian of minor J.T., minor Z.T., minor N.T.; Marc Trouve', next friend and guardian of minor J.T., minor Z.T., minor N.T.; Meredith Bihuniak, next friend and guardian of minor S.B., minor O.B., minor A.B., minor E.B.; Chris Bihuniak, next friend and guardian of minor S.B., minor O.B., minor A.B

  5. Dodge v. United States

    413 F.2d 1239 (5th Cir. 1969)   Cited 15 times
    Stating that the existence of a mutual mistake is a question of fact

  6. Weil v. Commissioner of Internal Revenue

    82 F.2d 561 (5th Cir. 1936)   Cited 34 times
    In Weil v. Commissioner of Internal Revenue (82 F.2d 561), it was alleged that a man gave some stock to his children, but he retained control and custody of it, apparently for the purpose of exercising dominion over the stock in the event of sale of it.

  7. Section 25-6-5 - [Renumbered as 25-6-202] Fraudulent transfer - Claim arising before or after transfer

    Utah Code § 25-6-5   Cited 148 times
    Prohibiting debtor's transfer if it was made "with actual intent to hinder, delay, or defraud any creditor of the debtor"

  8. Section 25-6-1 - [Renumbered as 25-6-101] Short title

    Utah Code § 25-6-1   Cited 56 times   1 Legal Analyses

    Utah Code § 25-6-1 Renumbered as § 25-6-101 by Chapter 204, 2017 General Session ,§ 2, eff. 5/9/2017. Enacted by Chapter 59, 1988 General Session

  9. Section 25-6-10 - [Renumbered as 25-6-305] Claim for relief - Time limits

    Utah Code § 25-6-10   Cited 24 times

    Utah Code § 25-6-10 Renumbered as § 25-6-305 by Chapter 204, 2017 General Session ,§ 13, eff. 5/9/2017. Enacted by Chapter 59, 1988 General Session

  10. Section 25.2511-2 - Cessation of donor's dominion and control

    26 C.F.R. § 25.2511-2   Cited 23 times

    (a) The gift tax is not imposed upon the receipt of the property by the donee, nor is it necessarily determined by the measure of enrichment resulting to the donee from the transfer, nor is it conditioned upon ability to identify the donee at the time of the transfer. On the contrary, the tax is a primary and personal liability of the donor, is an excise upon his act of making the transfer, is measured by the value of the property passing from the donor, and attaches regardless of the fact that the