United States v. John & Patricia Forma

How courts have described this case

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

• “[I]t has long been absolutely clear that the exception does not permit any affirmative recovery against the United States on a counterclaim that lacks an independent jurisdictional basis.”
• “Though taxpayers must make payment first if they wish to raise defenses to a tax assessment in a district court, they can contest an assessment in the Tax Court before making any payment.”
• “[I]t is clear that the United States, by filing [an] original complaint . . . does not thereby consent to be sued on a counterclaim based upon a cause of action as to which it had not otherwise given its consent to be sued.”
• relying on 28 U.S.C. § 1346(a)(1)

Source: CourtListener parenthetical corpus (CC0).