Legal Opinion
Wiltgen v. United States
District Court, N.D. Iowa
Decided August 28, 1992No. Civ. C91-4040PublishedCited by 20 opinions
1Opinion of the Court
ORDER
DONALD E. O’BRIEN, Chief Judge.
The underlying action was instituted by the plaintiff to recover funds remitted to the Internal Revenue Service (“IRS”): The defendant has moved to dismiss plaintiff’s action on the grounds that (1) the statute of limitations has expired and (2) the plaintiff failed to comply with the requirements necessary to waive the sovereign immunity of the United States. The Court, having considered the materials on file, the arguments of those concerned, and being fully advised, denies the defendant’s motion.
STANDARD OF REVIEW
A defendant must surmount a major…
2Cases cited30 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Neitzke v. WilliamsSupreme Court of the United States · 1989
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Holmberg v. ArmbrechtSupreme Court of the United States · 1946
25 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
- Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995
- Marian Brockamp, Administrator and Sole Residuary Beneficiary of the Estate of Stanley B. McGill Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Owen A. Moran and Jean B. Moran v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Risman v. CommissionerUnited States Tax Court · 1993
15 more not listed; retrieve them via the Exa API.