Legal Opinion
Maine Medical Center v. United States
Court of Appeals for the First Circuit
Decided March 30, 2012No. 11-1426PublishedCited by 18 opinions
1Opinion of the Court
STAHL, Circuit Judge.
Maine Medical Center’s (MMC) tax refund suit stalled when the district court found that jurisdictional discovery was not warranted and that without such discovery, MMC could not meet its burden of demonstrating jurisdiction. MMC appealed the district court’s judgment for the government, arguing that it had offered sufficient evidence to merit jurisdictional discovery. Ultimately, MMC did not make an adequate threshold showing that its refund claim was timely filed, and thus the district court ruled that it did not have jurisdiction to hear the case. After careful review,…
2Cases cited26 opinions
- Bowen v. Georgetown University HospitalSupreme Court of the United States · 1988
- United States v. Swiss American Bank, Ltd.Court of Appeals for the First Circuit · 2001
- United States v. LombardoSupreme Court of the United States · 1916
- Charles Clauson v. Robert D. SmithCourt of Appeals for the First Circuit · 1987
- Barrett v. Veritas OffshoreCourt of Appeals for the First Circuit · 2001
21 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Loubriel v. Fondo del Seguro del EstadoCourt of Appeals for the First Circuit · 2012
- Howard Baldwin v. United StatesCourt of Appeals for the Ninth Circuit · 2019
- Stephen Pond v. United StatesCourt of Appeals for the Fourth Circuit · 2023
- Gulf Oil Ltd. P'ship v. Petroleum Mktg. Grp., Inc.District Court, District of Columbia · 2018
- Stauffer v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 2019
13 more not listed; retrieve them via the Exa API.