Search results
Results from the WOW.Com Content Network
The Tax Anti-Injunction Act, currently codified at 26 U.S.C. § 7421, is a United States federal law originally enacted in 1867. The statute provides that with 14 specified exceptions, "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed".
Early federal and state civil procedure in the United States was rather ad hoc and was based on traditional common law procedure but with much local variety. There were varying rules that governed different types of civil cases such as "actions" at law or "suits" in equity or in admiralty; these differences grew from the history of "law" and "equity" as separate court systems in English law.
For instance, a federal court could stay state court proceedings where the federal court had previously seized the piece of property (also called a res) that was the subject of the litigation, [15] or where a litigant who lost a federal case sought to relitigate a precluded claim or issue in state court (also known as the Relitigation Exception ...
Many statutes at both the federal and state levels allow the winner to recover reasonable attorney's fees, [3] and there are two major exceptions in federal case law as well. [ 4 ] Under Rule 54(d) of the Federal Rules of Civil Procedure , [ 2 ] federal statutes may supersede the default rule of not awarding attorney fees.
A federal extension does not necessarily grant a state extension home finances not tallying up for young family (sturti via Getty Images) Not all states recognize federal extensions.
At the end of 2018, for the first time ever, more than half of all pending federal civil actions had been centralized into MDLs. [5] In other words, over half of all federal civil actions were not actually being litigated under the FRCP, but under ad hoc procedures crafted by federal district judges to manage complex civil litigation. [5]
Long-arm jurisdiction is the ability of local courts to exercise jurisdiction over foreign ("foreign" meaning out of jurisdiction, whether a state, province, or nation) defendants, whether on a statutory basis or through a court's inherent jurisdiction (depending on the jurisdiction).
Section 15 of the Judiciary Act of 1789 provided: [A]ll the said courts of the United States, shall have power in the trial of actions at law, on motion and due notice thereof being given, to require the parties to produce books or writings in their possession or power, which contain evidence pertinent to the issue, in cases and under circumstances where they might be compelled to produce the ...