Ralston Steel Corporation, Assignee of Morgan Manufacturing Corporation v. The United States

How courts have described this case

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

• stating that when “factual allegations [in the complaint] would arguably show an actual contract between the plaintiff (or the agents) and defendant^] the court therefore has jurisdiction to decide the issue”
• finding a statute mandating the payment of money in a combination of sections 7122 and 7809 of the Internal Revenue Code
• agreement to pay taxes in order to remove a threat of levy was an implied-in-fact contract
• Suit seeking recovery of taxes paid to the Internal Revenue Service; a claim must be “arguable” to not be “frivolous.”
• Jurisdiction is appropriate if a claim “is not frivolous but arguable.”
• Jurisdiction is appropriate if a claim “is not frivolous but arguable.”

Source: CourtListener parenthetical corpus (CC0).