24 Cited authorities

  1. Heckler v. Ringer

    466 U.S. 602 (1984)   Cited 1,757 times   2 Legal Analyses
    Holding that plaintiffs' claims were not wholly collateral to a statutory scheme of administrative and judicial review of Medicare payment decisions, where plaintiffs' constitutional and statutory challenge to an agency's procedure for reaching payment decisions was "at bottom" an attempt to reverse the agency's decision to deny payment
  2. United States v. Dalm

    494 U.S. 596 (1990)   Cited 1,038 times
    Holding that 26 U.S.C. § 6511, which, when read with 26 U.S.C. § 7422, includes “may not be maintained” language, is jurisdictional
  3. United States v. Sherwood

    312 U.S. 584 (1941)   Cited 3,410 times
    Holding that the Claims Court lacked jurisdiction over claims that are not against United States
  4. Bob Jones University v. Simon

    416 U.S. 725 (1974)   Cited 715 times   1 Legal Analyses
    Holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions
  5. Enochs v. Williams Packing Co.

    370 U.S. 1 (1962)   Cited 1,031 times
    Holding that the court must view the facts in the light most favorable to the government
  6. Pittston Coal Group v. Sebben

    488 U.S. 105 (1988)   Cited 289 times
    Holding plaintiffs could not later challenge an agency's adjudication because "[t]he agency action [] was not taken pursuant to a secret, internal policy, but under a regulation that was published for all to see"
  7. Flora v. United States

    362 U.S. 145 (1960)   Cited 663 times
    Holding that 28 U.S.C. § 1346 "requires full payment of the assessment before an income tax refund suit can be maintained in a Federal District Court"
  8. U.S. v. American Friends Service Com

    419 U.S. 7 (1974)   Cited 99 times
    Holding that allegations of irreparable harm were insufficient for injunction
  9. Spalding v. Vilas

    161 U.S. 483 (1896)   Cited 356 times
    Basing a decision regarding official immunity on common law and considerations of "convenience and public policy"
  10. Estate of Michael v. Lullo

    173 F.3d 503 (4th Cir. 1999)   Cited 44 times
    Holding that the Mandamus Act cannot override the AIA
  11. Section 636 - Jurisdiction, powers, and temporary assignment

    28 U.S.C. § 636   Cited 503,939 times   39 Legal Analyses
    Holding that when a party fails to object to a magistrate judge's report and recommendation, our review of the district court's resulting decision is for plain error so long as the party "has been served with notice that [this consequence] will result from a failure to object"
  12. Rule 8 - General Rules of Pleading

    Fed. R. Civ. P. 8   Cited 157,408 times   196 Legal Analyses
    Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."
  13. Section 2201 - Creation of remedy

    28 U.S.C. § 2201   Cited 24,628 times   61 Legal Analyses
    Granting district courts the authority to create a remedy with the force of a final judgment
  14. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,127 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"
  15. Section 1651 - Writs

    28 U.S.C. § 1651   Cited 11,076 times   60 Legal Analyses
    Granting us the power to "issue all writs necessary or appropriate in aid of [our] . . . jurisdiction[] and agreeable to the usages and principles of law"
  16. Section 1361 - Action to compel an officer of the United States to perform his duty

    28 U.S.C. § 1361   Cited 6,597 times   4 Legal Analyses
    Granting to the district courts "original jurisdiction of any action in the nature of mandamus to compel an officer or employee of the United States or any agency thereof to perform a duty owed to the plaintiff"
  17. Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court

    26 U.S.C. § 6213   Cited 5,525 times   24 Legal Analyses
    Relating to unpaid taxes attributable to a deficiency
  18. Section 7422 - Civil actions for refund

    26 U.S.C. § 7422   Cited 2,505 times   13 Legal Analyses
    Granting a tax payer a cause of action related to a claim for a refund
  19. Section 7421 - Prohibition of suits to restrain assessment or collection

    26 U.S.C. § 7421   Cited 2,007 times   13 Legal Analyses
    Banning injunctions against future tax collection, subject to enumerated exceptions
  20. Section 6511 - Limitations on credit or refund

    26 U.S.C. § 6511   Cited 1,369 times   22 Legal Analyses
    Incorporating by reference § 6511