Leslie Book, Professor of Law at the Villanova University Charles Widger School of Law, discusses the recent Ninth Circuit opinion that applies the Declaratory Judgment Act and the path that led to the court’s finding that the DJA prevented the court from reaching the merits of the dispute. The article begins as follows:
With my colleague Marilyn Ames we are revising our subchapter on the Anti-Injunction Act in Chapter 1 of Saltzman and Book IRS Practice and Procedure to take into account last month’s CIC Services decision. Embedded in our discussion of the AIA is a discussion of its cousin, the Declaratory Judgment Act. Under the Declaratory Judgment Act, a federal court may issue a declaration resolving the parties’ competing legal rights “[i]n a case of actual controversy within its jurisdiction, except with respect to Federal taxes.”
Gilbert v US is a recent Ninth Circuit opinion that discusses and applies the DJA in the context of a contract dispute between a foreign entity that owned Arizona property and the Gilberts, US citizens that bought the property. In this post I will discuss the case and the somewhat unusual path that led to the court’s finding that the DJA prevented the court from reaching the merits of the dispute.
To see the full article, click here: “In Gilbert v US Ninth Circuit Weighs in on The Declaratory Judgment Act”
Posted by Anthony Tran, Associate Editor, Wealth Strategies Journal