Marlin Arford Wanda Arford 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 in order to maintain an action against the United States, there must be both “statutory authority granting subject matter jurisdiction” and “a waiver of sovereign immunity”
• explaining that in order to maintain an action against the United States, there must be both “statutory authority granting subject matter jurisdiction” and “a waiver of sovereign immunity”
• finding a waiver of sovereign immunity under section 2410 to the extent that procedural lapses of an assessment are challenged
• section 1340 constitutes a grant of subject matter jurisdiction but \does not constitute a waiver of sovereign immunity\
• “In an action against the United States, 21 in addition to statutory authority granting subject matter jurisdiction, there must be a 22 waiver of sovereign immunity.”

Source: CourtListener parenthetical corpus (CC0).