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United States Vs. Williams

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  • US Supreme Court
  • Apr 25, 1995

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45 entries 4 linked 41 unlinked
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  1. Cosmopolitan Shipping Co. Vs. Mcallister US Supreme Court · Jun 27, 1949
  2. Stahmann Vs. Vidal US Supreme Court · Nov 07, 1938
  3. Department of Energy Vs. Ohio US Supreme Court · Apr 21, 1992
  4. Mccarthy Vs. Madigan US Supreme Court · Dec 09, 1991
  5. U.S. 527 (1995) October Term, 1994 Syllabus United States V. Williams
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  6. surely subjected Williams to a tax, even though she was not the assessed party. Colorado Nat. Bank of Denver v. Bedford
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  7. that parties generally may not challenge the tax liabilities of others, is not unyielding. See, e. g., Stahmann v. Vidal
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  8. this question, we may not enlarge the waiver beyond the purview of the statutory language. Department of Energy v. Ohio
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  9. intent of Congress, construing ambiguities in favor of immunity. United States v. Nordic
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  10. to sue for a refund, and to that issue the strength of Williams' case on the merits is not relevant. 3 See Snodgrass v. United
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  11. Busse 4 See Martin v. United
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  12. to volunteers, a limit that would not have barred Williams because she paid under protest. See Philadelphia v. Collector
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  13. a)(1) by barring the tardy. See United States v. Dalm
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  14. the Government cites our observation in Colorado Nat. Bank of Denver v. Bedford
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  15. open to Williams. Nor would any of the vaunted remedies be available to others in her situation. See, e. g., Martin v. United
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  16. Barris v. United
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  17. Brodey v. United
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  18. Section 1346(a)(1) is a postdeprivation remedy, available only if the taxpayer has paid the Government in full. Flora v. United
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  19. b)(3), the lien on the property is removed in exchange for a new lien, rather than a cash payment. v. Finally
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  20. the Court has allowed a refund action by parties who were not assessed, albeit under a different statute. See Stahmann v. Vidal
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  21. and I agree that the rule applies even to determination of the scope of explicit waivers. See, e. g., United States v. Nordic
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  22. United States v. Aetna
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  23. Casualty & Surety Co., 338 U. S. 366 , 383 (1949) (quoting Anderson v. Hayes
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  24. Flora v. United
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  25. any ambiguity is construed in favor of immunity. United States v. Nordic
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  26. a person may not claim an administrative remedy was inadequate if she never sought to invoke it. See, e. g., McGee v. United
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  27. Geo. F. Alger Co. v. Peck
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  28. cf. McCarthy v. Madigan
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  29. citing McKart v. United
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  30. to delinquent taxpayers and lienees analogous to the warnings required in criminal cases by our decision in Miranda v. Arizona
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  31. see also Atchison, T. & S. F. R. Co. v. Buell
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  32. Syllabus United States V. Williams
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  33. Colorado Nat. Bank of Denver v. Bedford
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  34. United States v. Nordic
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  35. See Snodgrass v. United
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  36. See Martin v. United
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  37. See Philadelphia v. Collector
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  38. See United States v. Dalm
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  39. Martin v. United
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  40. See Stahmann v. Vidal
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  41. Anderson v. Hayes
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  42. McGee v. United
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  43. McKart v. United
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  44. Miranda v. Arizona
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  45. Atchison, T. & S. F. R. Co. v. Buell
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