Legal Opinion
Munaco v. United States
Court of Appeals for the Sixth Circuit
Decided April 15, 2008No. 07-1836PublishedCited by 24 opinions
1Opinion of the Court
OPINION
BOGGS, Chief Judge.
Plaintiff Salvatore Munaco paid the federal government $326,061.34 to satisfy a federal tax lien placed on real property he owned in Florida. Believing that the lien was invalid, Munaco sued for a refund in federal district court. Unfortunately for Munaco, the district court ruled correctly that it lacked jurisdiction because the United States is immune from suit. Even more unfortunately, Munaco’s failure to pursue the prescribed statutory remedies available to a person in his position means that he has no further remedy available to him. We affirm the district…
2Cases cited16 opinions
- United States v. MitchellSupreme Court of the United States · 1983
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Brown v. General Services AdministrationSupreme Court of the United States · 1976
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- United States v. DalmSupreme Court of the United States · 1990
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Maria Muniz-Muniz v. United States Border PatrolCourt of Appeals for the Sixth Circuit · 2013
- Darrell Parks v. Mr. ReansCourt of Appeals for the Sixth Circuit · 2013
- Mackinac Tribe v. JewellDistrict Court, District of Columbia · 2015
- Portsmouth Ambulance, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2014
- Bituminous Casualty Corp. v. Walden Resources, LLCDistrict Court, E.D. Tennessee · 2009
19 more not listed; retrieve them via the Exa API.