Legal Opinion
Brodey v. United States
District Court, D. Massachusetts
Decided October 7, 1991No. Civ. A. 86-1984SPublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER ON DEFENDANT’S MOTION TO DISMISS
SKINNER, District Judge.
This is an action to recover monies paid to the Internal Revenue Service by a taxpayer who erroneously assumed that she was personally liable for the taxes of a corporation of- which she was an officer and shareholder. The plaintiff bases jurisdiction on 28 U.S.C. § 1346(a)(1). The United States moves to dismiss the complaint, arguing that the plaintiff has no standing to sue.
For the purpose of a motion to dismiss, I take the well-pleaded facts as they appear in the complaint, indulging every reasonable inference in…
2Cases cited12 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Jorge Correa-Martinez v. Rene Arrillaga-BelendezCourt of Appeals for the First Circuit · 1990
- David H. Bruce v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Busse v. United StatesCourt of Appeals for the Seventh Circuit · 1976
- Collins v. United StatesUnited States Court of Claims · 1976
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. WilliamsSupreme Court of the United States · 1995
- Eisenberg v. Bank of New York (In Re Sattler's, Inc.)United States Bankruptcy Court, S.D. New York · 1987
- Sandrow v. United StatesDistrict Court, E.D. Pennsylvania · 1993
- Ibraham v. United StatesDistrict Court, S.D. Ohio · 2000
- Rob Evans & Associates, LLC v. United StatesDistrict Court, D. Massachusetts · 2014
3 more not listed; retrieve them via the Exa API.