Legal Opinion
Mires v. United States
Court of Appeals for the Tenth Circuit
Decided October 31, 2006No. 05-6186PublishedCited by 24 opinions
1Opinion of the Court
McCONNELL, Circuit Judge.
When the estate of Alfred Goldman (“the Estate”) filed this tax refund suit in July 2003, it had neither paid the taxes it was disputing nor sought administrative relief before the Internal Revenue Service. The United States accordingly sought dismissal under Rule 12(b)(1) of the Federal Rules of Civil Procedure for lack of subject matter jurisdiction. Rather than suffer dismissal, the Estate paid the taxes, filed a claim before the IRS, and, with the government’s consent, amended its complaint to allege compliance with these two jurisdictional prerequisites. The…
2Cases cited14 opinions
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- McNeil v. United StatesSupreme Court of the United States · 1993
- Kontrick v. RyanSupreme Court of the United States · 2004
- Newman-Green, Inc. v. Alfonzo-LarrainSupreme Court of the United States · 1989
- Mathews v. DiazSupreme Court of the United States · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- CGC Holding Co. v. Broad & CasselCourt of Appeals for the Tenth Circuit · 2014
- United States v. ChisumCourt of Appeals for the Tenth Circuit · 2007
- Zufelt v. Isuzu Motors America, L.C.C.District Court, D. New Mexico · 2009
- West v. New Mexico Taxation & Revenue DepartmentDistrict Court, D. New Mexico · 2010
- Patillo v. Larned State HospitalCourt of Appeals for the Tenth Circuit · 2012
19 more not listed; retrieve them via the Exa API.