Legal Opinion
Romanach v. United States
District Court, D. Puerto Rico
Decided February 14, 1984No. Civ. 83-0214 HLPublishedCited by 7 opinions
1Opinion of the Court
OPINION AND ORDER
LAFFITTE, District Judge.
This matter is before the Court on motion to dismiss of defendant United States of America, brought under Rule 12(b)(1) and (6), Federal Rules of Civil Procedure, on the grounds that this action is barred by the exception to the Act comprised in Section 2680(c) of Title 28, which provides in its pertinent part as follows:
“Section 2680 Exceptions.
The provisions of this Chapter and Section 1346(b) of this title shall not apply to—(a) ...(b) ...(c) Any claim arising in respect of the assessment or collection of any tax or custom duty, or the detention ,…
2Cases cited6 opinions
- United States v. OrleansSupreme Court of the United States · 1976
- Carolyn Roberts, Individually v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- James E. McCormick and Carol Ann McCormick Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1982
- United States v. One (1) 1972 Wood, 19 Foot Custom BoatCourt of Appeals for the Fifth Circuit · 1974
- Armor Elevator Co., Inc. v. Phoenix Urban CorporationCourt of Appeals for the First Circuit · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cortez v. Equal Employment Opportunity CommissionDistrict Court, D. New Mexico · 2007
- Coffey v. United StatesDistrict Court, D. New Mexico · 2012
- Garcia v. United StatesDistrict Court, D. New Mexico · 2010
- Hernandez v. United StatesDistrict Court, D. Colorado · 2014
- Warren v. United StatesDistrict Court, D. New Mexico · 2017
2 more not listed; retrieve them via the Exa API.