Donald E. Raulerson v. United States of America, Commissioner of Internal Revenue, Department of Justice

How courts have described this case

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

• explaining that “section 2410 waives sovereign immunity only in actual quiet[-]title actions, not suits analogous to quiet[-]title actions”
• finding quiet title actions are only those involving controversy as to who has title to a property and “section 2410 waives sovereign immunity only in actual quiet title actions, not suits analogous to quiet title actions”
• Government immune from suit to force shift of funds from one of its pockets to another
• “Th[e DJA] proscribes judicial declaration of the rights and legal relations of any interested parties in disputes involving federal taxes.”
• “Th[e DJA] proscribes judicial declaration of the rights and legal relations of any interested parties in disputes involving federal taxes.” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).