Dunn & Black, P.S. 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.

• explaining that the doctrine of sovereign immunity “is an important limitation on the subject matter jurisdiction of federal courts”
• stating that failure to timely file an administrative claim with the IRS 6 divests the district court of jurisdiction over the claim
• stating that district court is divested of jurisdiction if taxpayer fails to file an administrative refund claim
• stating that a district court is divested of jurisdiction if taxpayer fails to file a formal administrative refund claim
• reaching a similar conclusion that the Tucker Act’s administrative-exhaustion requirement is a prerequisite to finding a waiver of sovereign immunity
• noting sovereign immunity is a limitation on the court's subject matter jurisdiction

Source: CourtListener parenthetical corpus (CC0).