Legal Opinion
Mottahedeh v. United States
Court of Appeals for the Second Circuit
Decided July 28, 2015No. 14-3267-cvPublishedCited by 32 opinions
1Opinion of the Court
DEBRA ANN LIVINGSTON, Circuit Judge:
On July 23, 2012, Appellant Angela Lavi Mottahedeh, acting in her capacity as trustee of an irrevocable trust (the “Trust”), filed a complaint against the United States pursuant to 26 U.S.C. § 7426, seeking a judgment of $2,915,000 in compensation for an alleged wrongful levy by the Internal Revenue Service (“IRS”). The Government filed a motion to dismiss Appellant’s July 2012 complaint, which the district court (Hurley, /.) granted pursuant to Federal Rule of Civil Procedure 12(b)(1).
The district court held that it was without jurisdiction to review…
2Cases cited8 opinions
- Pace v. DiGuglielmoSupreme Court of the United States · 2005
- Panther Partners Inc. v. Ikanos Communications, Inc.Court of Appeals for the Second Circuit · 2012
- United States v. WilliamsSupreme Court of the United States · 1995
- A.Q.C. Ex Rel. Castillo v. United StatesCourt of Appeals for the Second Circuit · 2011
- EC Term of Years Trust v. United StatesSupreme Court of the United States · 2007
3 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Watson v. United StatesCourt of Appeals for the Second Circuit · 2017
- Doane v. United StatesDistrict Court, N.D. New York · 2019
- Watson v. United StatesDistrict Court, E.D. New York · 2015
- Reches v. Morgan Stanley & Co.Court of Appeals for the Second Circuit · 2017
- Browe v. CTC Corp.District Court, D. Vermont · 2018
27 more not listed; retrieve them via the Exa API.