A tax deadline missed by one day leads to a showdown over equity, jurisdiction – and grammar
SCOTUSBlog
JANUARY 11, 2022
Court of Appeals for the District of Columbia Circuit concluding that tolling is available for a similarly worded tax provision. In Kwai Fun Wong , which involved a claim under the Federal Tort Claims Act, the Justice Elena Kagan wrote for the majority that to the extent the FTCA was special, it cut in favor of equitable tolling.
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