Court North Dakota Statute 
JURIST
JUNE 6, 2022
The US Supreme Court announced Monday it would hear Wilkins v. Wilson deals with the QTA’s 12 year statute of limitations for claimants and asks whether the statute of limitations is a jurisdictional rule or a claim-processing rule. However, a claim-processing rule allows for exceptions and more discretion for courts.
SCOTUSBlog
MAY 13, 2023
Share The Petitions of the Week column highlights a selection of cert petitions recently filed in the Supreme Court. The APA gives anyone who is injured by an agency’s action the right to go to court to challenge the action, but plaintiffs must file their challenges “within six years after the right of action first accrues.”
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OilandGasLawyer
AUGUST 8, 2022
Last week the Supreme Court of North Dakota handed down its opinion in Northwest Landowners Association v. State of North Dakota, 2022 ND 150. The court struck down portions of a statute passed by the North Dakota Legislature, Senate Bill 2344, dealing with ownership rights to “pore space.”
JURIST
APRIL 22, 2022
The US Supreme Court Thursday ruled in Boechler v. Commissioner of Internal Revenue that the 30-day time limit for taxpayers to seek review from the Tax Court of “collection due process” determinations is a nonjurisdictional deadline that can be equitably tolled. Justice Barrett delivered the unanimous opinion of the court.
SCOTUSBlog
SEPTEMBER 29, 2023
Share The Supreme Court on Friday issued orders from its so-called “long conference” – the justices’ private conference in the last week of September, at which they met for the first time since the end of June to add new cases to their docket. The trial court rejected that argument, and the California Court of Appeals agreed.
SCOTUSBlog
APRIL 25, 2022
Tax Court has the power to excuse the missed deadline for equitable reasons, the Supreme Court ruled on Thursday in a unanimous decision. a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a tax penalty. Grammar – or more specifically, lack thereof – was key to the court’s decision.
SCOTUSBlog
JANUARY 11, 2022
Commissioner of Internal Revenue will consider whether “equitable tolling” – which allows courts to excuse missed deadlines in some circumstances – is available for a statutory federal income tax deadline. Courts of Appeals for the 8th and 9th Circuits concluding that tolling is not available, and the U.S. The deadline was Aug.
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