Supermail Cargo, Inc. 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.

• holding that where the government provided inaccurate information to the plaintiff, causing the plaintiff to delay filing, dismissal was improper because plaintiff could establish tolling \up to the date that it learned of the IRS's levy on its property\
• holding that where the government provided inaccurate information to the plaintiff, causing the plaintiff to delay filing, dismissal was improper because plaintiff could establish tolling “up to the date that it learned of the IRS’s levy on its property”
• holding that, to dismiss a claim as time-barred, the court must find “beyond doubt” that there is no set of facts that could make the claim timely
• explaining that because 7 “the question whether [a] claim is barred by the statute of limitations is not a jurisdictional question, it 8 should … be raised through a Rule 12(b)(6) motion to dismiss for failure to state a claim, not a Rule 9 12(b)(1
• explaining that 6 because “the question whether [a] claim is barred by the statute of limitations is not a 7 jurisdictional question, it should ... be raised through a Rule 12(b)(6) motion to dismiss for failure 8 to state a claim, not a Rule 12(b)(1
• explaining that because “the 5 question whether [a] claim is barred by the statute of limitations is not a 6 jurisdictional question, it should ... be raised through a Rule 12(b)(6) motion to 7 dismiss for failure to state a claim, not a Rule 12(b)(1

Source: CourtListener parenthetical corpus (CC0).