Legal Opinion
Joan M. Noske v. United States of America, James L. Noske v. United States
Court of Appeals for the Eighth Circuit
Decided August 13, 1990No. 90-5003, 90-5004PublishedCited by 7 opinions
1Opinion of the Court
McMILLIAN, Circuit Judge.
Joan M. Noske and James L. Noske, sister and brother, appeal pro se from orders entered in the District Court for the District of Minnesota sua sponte dismissing for lack of subject matter jurisdiction their respective lawsuits seeking a determination of liability for tax penalties because they had not paid all assessed penalties prior to commencing suit. For reversal, all parties argue dismissal was improper because each of the Noskes had paid to the Internal Revenue Service (IRS) monies sufficient to confer subject matter jurisdiction. For the reasons discussed…
2Cases cited13 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Flora v. United StatesSupreme Court of the United States · 1960
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Smith v. SperlingSupreme Court of the United States · 1957
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Frieda Korobkin Leonard Korobkin Leonard Korobkin Professional Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Diversified Group Incorporated v. United StatesUnited States Court of Federal Claims · 2015
- Humphrey v. United StatesDistrict Court, N.D. Georgia · 2011
- Diversified Group Incorporated v. United StatesUnited States Court of Federal Claims · 2015
- Diversified Group Incorporated v. United StatesUnited States Court of Federal Claims · 2015
2 more not listed; retrieve them via the Exa API.