Koehler v. USA

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).