464 F. Supp. 2d 474 - O'MEARA v. Waters’s Empirical Analysis

Citation profile

5 district · 2 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “A motion to dismiss for insufficient service of process is permitted by Federal Rule 12(b)(5). Once service has been contested, the plaintiff bears the burden of establishing the validity of service pursuant to Rule 4.”). However, because the Court has determined that Plaintiff's Complaint fails to state a claim for relief as against any of the named Defendants, the Court declines to dismiss the action on pure procedural grounds and will instead resolve the matter on the merits. . The Court notes that”

   2 later decisions quote this exact passage · from the majority
   e.g. Parker v. American Brokers Conduit · Brown-Thomas v. Hynie

2. “informal in nature and do not require the Appeals officer or employee and the taxpayer, or the taxpayer's representative, to hold a face-to-face meeting. A CDP hearing may, but is not required to, consist of a face-to-face meeting”

   1 later decision quote this exact passage · from the majority
   e.g. 2009 T.C. Memo. 258 - Granger v. Comm'r

3. “Generally, when service of process gives the defendant actual notice of the pending action, [a] court[ ] may construe Rule 4 liberally to effectuate service and uphold the jurisdiction of the court.”

   1 later decision quote this exact passage · from the majority
   e.g. Brown-Thomas v. Hynie