Downey v. Commissioner

How later courts describe this case

• Criticizing Kesery and arguing that the Supreme Court has been presented with ample opportunities to rule that the questions of qualified immunity and probable cause merge and has failed to do so
• qualified immunity "is not merely a defense to liability but an immunity from suit"
• "an appeal to 'superior agency authority' is a prerequisite to judicial review”
• “Questions concerning whom to believe in this matter are reserved for the jury.”