Susie Myers Perkins, Administratrix of the Estate of John David Perkins, Jr., Deceased 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 the collection of tax exemption under FTCA applies to all “bona fide effort[s] to assess or collect a particular tax debt”
• indicating that granting leave to file an amended complaint may be futile when the “proposed amendments could not withstand a motion to dismiss”
• barring a wrongful death claim arising from the death of a miner hired by the IRS to retrieve mining equipment to satisfy a federal tax debt
• upholding district court's denial of widow’s attempt to amend wrongful death action as proposed amendments could not survive motion to dismiss
• affirming district court's denial of motion to amend complaint where claims that plaintiff proposed to add could not withstand motion to dismiss
• barring a wrongful death claim arising from the death of a miner hired by the IRS to retrieve mining equipment to satisfy a federal tax debt

Source: CourtListener parenthetical corpus (CC0).