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. It will also add to the court’s precedent on the interaction between the law of equity and the technicalities of federal statutes. The issue has split circuits, with the U.S.
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