Sigmon v. Southwest Airlines Co.

How courts have described this case

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

• holding that congressional provision of a specific remedial scheme foreclosed other court-made remedies
• “Although the collection may ultimately have been erroneous, the Internal Revenue Code provides the exclusive remedy for the erroneous or illegal collection of taxes[.]”
• airlines act as government agents in collecting airline ticket excise taxes

Source: CourtListener parenthetical corpus (CC0).