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· 4/30/2007

EC Term of Years Trust v. United States

Citations

  • 550 U.S. 429
  • 127 S. Ct. 1763
  • 167 L. Ed. 2d 729
  • 2007 U.S. LEXIS 4747
  • 46 I.R.B. 986
  • 20 Fla. L. Weekly Fed. S 230
  • 75 U.S.L.W. 4304
  • 99 A.F.T.R.2d (RIA) 2496

How courts have described this case

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

  • noting that the holding in Williams was based “on the specific understanding that no other remedy ... was open to the plaintiff in that case”
  • holding that later statute governs in event of conflict
  • “ ‘[A] precisely drawn, detailed statute pre-empts more general reme- dies’ ” (quoting Brown v. GSA, 425 U. S. 820, 834 (1976))
  • nine-month limitations period for a claim under specific statute conflicts with four-year period provided by a more general statute
  • nine-month limitations period for a claim under specific statute conflicts with four-year period provided by a more general statute
  • “It has been commonly understood that Williams did not extend § 1346(a)(1) to parties in the [wrongful levy claimant’s] position.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Souter

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.