American Association of Commodity Traders v. Department of the Treasury, Internal Revenue Service and United States of America

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the FTCA tax exception applied where it was alleged that the IRS “maliciously” over-taxed the plaintiff
• rejecting plaintiffs constitutional claim against the named defendant, “Department of the Treasury, Internal Revenue Service, and United States of America,” since no jurisdiction existed
• also holding that the Administrative Procedure Act does not support a grant of jurisdiction in cases of this type
• \not clear that every loss of potential help from a bureaucrat is a loss of a constitutional interest\
• \not clear that every loss of potential help from a bureaucrat is a loss of a constitutional interest\
• \not clear that every loss of potential help from a bureaucrat is a loss of a constitutional interest\

Source: CourtListener parenthetical corpus (CC0).