green
Positive treatment
Quoted verbatim 2×
6.1 score
G Cite
cited 2× by 1 distinct case, last quoted 1997 ·
…for the purpose of 4(f), noise that is inconsistent with a parcel of land's continuing to serve its recreational, refuge, or historical purpose is a 'use' of that land.
⚠ not in text
Treatment trajectory · 1995 → 2026 · click a year to view as-of
1995
2010
2026
Top citers, strongest first. 10 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Lakes Region Legal Defense Fund, Inc. v. Slater
(2×)
for the purpose of 4(f), noise that is inconsistent with a parcel of land's continuing to serve its recreational, refuge, or historical purpose is a 'use' of that land.
examined
Cited as authority (quoted)
Arnett v. United States
o prove a claim for improper assessment, a taxpayer must demonstrate why no taxes are owed, but to prove a claim for improper collection practices, the taxpayer must demonstrate that the irs did not follow the prescribed methods of acquiring assets.
discussed
Cited "see"
Johnson v. United States
See Shaw v. United States, 20 F.3d 182, 184 (5th Cir.1994) (“[Assessment deals with the decision to impose tax liability while ... collection activities involve[ ] ... trying to collect the taxes owed.”), cert. denied, 513 U.S. 1041 , 115 S.Ct. 635 , 130 L.Ed.2d 540 (1994); Stewart v. United States, 578 F.Supp.2d 30, 34 (D.D.C.2008) (explaining that “an assessment ‘collection’ of taxes.”).
discussed
Cited "see"
Clark v. United States
See Shaw v. United States, 20 F.3d 182 (5th Cir.), cert. denied, 513 U.S. 1041 , 115 S.Ct. 635 , 130 L.Ed.2d 540 (1994)(claim for damages based upon an erroneous assessment did not fall within the concept of improper collection practices); see also Allied/Royal Parking v. United States, 166 F.3d 1000, 1003 (9th Cir.1999) (waiver of sovereign immunity in § 7433 must be construed narrowly).
discussed
Cited "see"
City of Bridgeton v. Rodney E. Slater
(2×)
Allison, 908 F.2d at 1029 ; accord City of Grapevine v. Department of Transp., 17 F.3d 1502, 1507-08 (D.C.Cir.), cert. denied., 513 U.S. 1043 , 115 S.Ct. 635 , 130 L.Ed.2d 542 (1994); Communities, Inc. v. Busey, 956 F.2d 619, 623-25 (6th Cir.), cert. denied, 506 U.S. 953 , 113 S.Ct. 408 , 121 L.Ed.2d 332 (1992).
discussed
Cited "see"
National Labor Relations Board v. Maryland Ambulance Services, Incorporated
See NLRB v. VSA, Inc., 24 F.3d 588, 592 (4th Cir.), cert. denied, 513 U.S. 1041 , 115 S.Ct. 635 , 130 L.Ed.2d 540 (1994). “[I]f the Board’s certification decision is reasonable and based on substantial evidence in the record as a whole,” id., and is consistent with the NLRA, we are obliged to affirm the decision.
cited
Cited "see"
National Labor Relations Board v. Coca-Cola Bottling Company Consolidated
See N.L.R.B. v. VSA Inc., 24 F.3d 588, 591 (4th Cir.), cert. denied, 513 U.S. 1041 , 115 S.Ct. 635 , 130 L.Ed.2d 540 (1994) (citations omitted).
discussed
Cited "see"
Stirling v. Commissioner
See Shaw v. United States, 20 F.3d 182 (5th Cir.), cert. denied, 513 U.S. 1041 , 115 S.Ct. 635 , 130 L.Ed.2d 540 (1994) (An action under § 7433 may only be based on reckless or intentional wrongs committed during the collection of a tax, not on wrongs committed while determining the amount of tax owed.) If the IRS did in fact misrepresent facts during the negotiation of the assessment agreement, Plaintiffs only remedy is to reopen the assessment agreement.
discussed
Cited "see"
United States v. Clinton Manges David Wayne Myers and Carl Hubert Shanklin
(2×)
See generally United States v. Holley, 23 F.3d 902, 912 (5th Cir.) (defining constructive amendment) (citations omitted), ce rt. denied, 513 U.S. 1043 , 115 S.Ct. 635 , 130 L.Ed.2d 542 (1994); United States v. Arlen, 947 F.2d 139, 144 (5th Cir.1991) (citation omitted), cert. denied, 503 U.S. 939 , 112 S.Ct. 1480 , 117 L.Ed.2d 623 (1992).
discussed
Cited "see"
UNITED STATES OF AMERICA v. CLINTON MANGES; DAVID WAYNE MYERS; and CARL HUBERT SHANKLIN
(2×)
See generally United States v. Holley, 23 F.3d 902, 912 (5th Cir.) (defining constructive amendment) (citations omitted), cert. denied, ---U.S.---, 115 S.Ct. 635 , 130 L.Ed.2d 542 (1994); United States v. Arlen, 947 F.2d 139, 144 (5th Cir. 1991) (citation omitted), cert. denied, 503 U.S. 939 , 112 S.Ct. 1480 , 117 L.Ed.2d 623 (1992).
Retrieving the full opinion text from the archive…
Hazel W. BUNCE
v.
UNITED STATES
v.
UNITED STATES
No. 94-456.
Supreme Court of the United States.
Dec 5, 1994.
Cited by 19 opinions | Published
Citer courts: N.D. Iowa (2) · D. Kansas (1)
Case below, 28 Fed.Cl. 500; 26 F.3d 138. Petition for writ of certiorari to the United States Court of Appeals for the Federal Circuit denied.