Legal Opinion
Murray v. United States
District Court, D. North Dakota
Decided September 4, 1981No. 4:99-k-00003PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BENSON, Chief Judge.
This is an action seeking to quiet title or in the alternative, a recovery of damages resulting from a failure of the Internal Revenue Service (IRS) to permit a redemption of real property. The defendant United States, claiming sovereign immunity and subsequent lack of subject matter jurisdiction, moved to dismiss the complaint under Fed.R.Civ.P. 12(b). The plaintiff asserts jurisdiction under 28 U.S.C. §§ 1340, 2410, 1346,1356 and 1361. For the reasons stated below, the motion is granted.
Background
For the purposes of this proceeding, the court will…
2Cases cited22 opinions
- Lynch v. United StatesSupreme Court of the United States · 1934
- Louis Sager Hunsucker, Jr. v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- Bor-Son Building Corporation v. Keith R. HellerCourt of Appeals for the Eighth Circuit · 1978
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- James A. Murray, Justin L. Murray and Joan M. Murray v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Lewis v. HuntCourt of Appeals for the Fifth Circuit · 2007
- Koehler v. USACourt of Appeals for the Fifth Circuit · 1998
- Ringer v. BasileDistrict Court, D. Colorado · 1986
6 more not listed; retrieve them via the Exa API.