Dr. Ben Branch, Trustee of Bank of New England Corporation, Derivatively and on Behalf and in the Name of Maine National Bank v. United States

How courts have described this case

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

• noting that seizure of assets to offset tax liability or pay a civil penalty would not constitute a taking
• holding that taxes are not takings under the Fifth Amendment
• noting that seizure 14 of assets to offset tax liability or pay a civil penalty would 15 not constitute a taking
• rejecting the assertion that the seizure of a sister bank of a failed thrift under a cross-guarantee provision of FIRREA constituted a per se taking
• noting absence of “any principle of takings law under which an imposition of liability is deemed a per se taking as to any party that cannot pay it”
• rejecting the plaintiffs characterization of the alleged “taking,” which consisted of several distinct events

Source: CourtListener parenthetical corpus (CC0).