Elias v. Commissioner
United States Tax Court
Ps seek summary judgment that R is barred by the doctrine of res judicata from asserting transferee liability against Ps by virtue of a State court quiet title judgment.
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Ps seek summary judgment that R is barred by the doctrine of res judicata from asserting transferee liability against Ps by virtue of a State court quiet title judgment. In prosecuting the quiet title action, Ps did not effect service or include information in their pleadings as prescribed by 28 U.S.C. sec. 2410(b) (1988). Held: Because Ps failed to comply with the service and pleading requirements of 28 U.S.C. sec. 2410(b) in a quiet title action brought in a State court against the United States, the United States did not waive its sovereign immunity, and the State court had no jurisdiction…
1Opinion of the Court
SUSAN B. ELIAS, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Elias v. Commissioner
Docket Nos. 706-92, 707-92, 708-92, 709-92, 710-92, 711-92
United States Tax Court
100 T.C. 510; 1993 U.S. Tax Ct. LEXIS 33; 100 T.C. No. 33;
June 8, 1993, Filed
Ps seek summary judgment that R is barred by the doctrine of res judicata from asserting transferee liability against Ps by virtue of a State court quiet title judgment. In prosecuting the quiet title action, Ps did not effect service or include information in their pleadings as prescribed by 28 U.S.C. sec. 2410(b) (1988).
2Cases cited24 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
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