James A. Murray 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.

• only taxpayer from whom tax was allegedly 2 The Honorable Michael J. Davis, United States District Judge for the District of Minnesota. -2- wrongfully collected has standing under §1346(a)(1)
• tort claim based on IRS’s refusal to allow redemption of property seized for non-payment of taxes was claim “arising in respect of the collection of a tax” under § 2680(c)
• “There is . . . no waiver of sovereign immunity to be found in 28 U.S.C. § 1356, which is merely another general provision vesting jurisdiction in the district courts over certain kinds of seizures.”

Source: CourtListener parenthetical corpus (CC0).