Legal Opinion
Koehler v. USA
Court of Appeals for the Fifth Circuit
Decided September 16, 1998No. 97-50939PublishedCited by 40 opinions
1Opinion of the Court
BENAVIDES, Circuit Judge:
The appellant, Patricia Rae Koehler, appeals from the district court’s dismissal of her claims against the United States on the grounds that the United States was entitled to sovereign immunity. For the reasons set forth below, we AFFIRM.
Background
In the early 1990s, the Internal Revenue Service (“IRS”) determined that Koehler (hereinafter “taxpayer”) owed federal income taxes for the years ending December 31, 1988, and December 31,1989, in the amounts of $7165.35 and $6914.84, respectively. On December 11, 1995, in order to satisfy her tax liabilities, the IRS seized…
2Cases cited19 opinions
- United States v. KingSupreme Court of the United States · 1969
- United States v. DalmSupreme Court of the United States · 1990
- Soriano v. United StatesSupreme Court of the United States · 1957
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Voluntary Purchasing Groups, Inc. v. William K. Reilly, Administrator, United States Environmental Protection AgencyCourt of Appeals for the Fifth Circuit · 1989
14 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Cozzo v. Tangipahoa Parish Council-President GovernmentCourt of Appeals for the Fifth Circuit · 2002
- Alabama-Coushatta Tribe of TX v. USACourt of Appeals for the Fifth Circuit · 2014
- Gomez Barco v. WitteCourt of Appeals for the Fifth Circuit · 2023
- Hussain v. Boston Old Colony InsuranceCourt of Appeals for the Fifth Circuit · 2002
- Lewis v. HuntCourt of Appeals for the Fifth Circuit · 2007
35 more not listed; retrieve them via the Exa API.