Cruz Gonzalez v. Termo King de Puerto Rico, Inc.

How courts have described this case

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

• stating that when “factual allegations [in the complaint] would arguably show an actual contract between the plaintiff (or the agents) and defendant^] the court therefore has jurisdiction to decide the issue”
• finding a statute mandating the payment of money in a combination of sections 7122 and 7809 of the Internal Revenue Code
• agreement to pay taxes in order to remove a threat of levy was an implied-in-fact contract
• Suit seeking recovery of taxes paid to the Internal Revenue Service; a claim must be “arguable” to not be “frivolous.”
• Jurisdiction is appropriate if a claim “is not frivolous but arguable.”
• Jurisdiction is appropriate if a claim “is not frivolous but arguable.”

Source: CourtListener parenthetical corpus (CC0).