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

Starr v. Baca

Holding that a series of investigative reports documenting systemic deficiencies in a jail put the defendant-supervisor on notice of the risk of the harm that befell the plaintiff

United States v. Craft

Holding that a federal tax lien may attach to tenancy by the entireties property to satisfy the tax obligation of one tenant

Shroyer v. New Cingular Wireless Services

Holding that fraud claims were pled with particularity when the allegations concerned a "relatively definite time frame" identifiable by discrete events, even though exact dates were not provided

Wilson v. Hewlett–Packard Co.

Holding that where a defendant has not made an affirmative misrepresentation, a plaintiff must allege the existence of an unreasonable safety hazard and a causal connection between the defect and the hazard

Drye v. United States

Holding that federal law defines “property and rights to property” for purposes of a federal tax statute, irrespective of whether the right is defined as a “property” right under state law

Skaff v. Meridien North America

Holding that a delay in providing a disabled person a hotel room with a roll-in shower and shower chair was not a denial of access

LiButti v. U.S.

Holding that government could place tax lien on assets of corporation to satisfy taxpayer's tax liability if government showed corporation to be taxpayer's alter ego

United States v. Equitable Life

Holding that a federal tax lien was entitled to priority over a mortgagee's inchoate claim for attorney's fees

Towe Antique Ford Foundation v. Internal Revenue Service

Holding that courts "apply the law of the forum state in determining whether a corporation is an alter ego of the taxpayer"

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. . . ."

Rule 9 - Pleading Special Matters

Permitting "[m]alice, intent, knowledge, and other conditions of a person's mind [to] be alleged generally"

Rule 11 - Signing Pleadings, Motions, and Other Papers; Representations to the Court; Sanctions

Holding an "unrepresented party" to the same standard as an attorney

Rule 32.1 - Citing Judicial Dispositions

Permitting court to cite to unpublished federal judicial opinions

Section 2412 - Costs and fees

Providing that an EAJA fee motion shall be filed "within thirty days of final judgment"

Rule 17 - Plaintiff and Defendant; Capacity; Public Officers

Providing that, for this type of entity, "[c]apacity to sue or be sued is determined . . . by the law of the state where the court is located"

Section 6321 - Lien for taxes

Permitting liens

Section 53-12-132 - Constructive trusts

Defining constructive trusts without mentioning a familial gift presumption

Section 59-09-02 - (102) Scope