Fifth Circuit· 9/16/1998

Koehler v. USA

Citations

153 F.3d 263
82 A.F.T.R.2d (RIA) 6270
1998 U.S. App. LEXIS 22686
1998 WL 549538

How courts have described this case

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

holding based on “the plain terms of the statute” that a “taxpayer may maintain a suit under § 2410(a) only if at the time she files suit the government had a mortgage or other lien on the property that is the basis of the taxpayer’s quiet title action”
“[S]overeign immunity is jurisdictional and, therefore, deprives this court of the ability to hear the merits of [a] claim altogether.”
no waiver where action outside scope of 28 U.S.C. 2410(a) (authorizing action to quiet title where United States holds lien or mortgage on property); Porter v. Fox, 99 F.3d 271, 274 (8th Cir. 1996

Source: CourtListener parenthetical corpus (CC0).

Judges: Garza, Demoss, Benavides

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Cited by

21 cases in this archive cite this case; the 20 most cited are listed.

Cites

19 cases in this archive are cited by this case.

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