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Equitable tolling in a corner of the Internal Revenue Code

SCOTUSBlog

a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a tax penalty. It held instead that the statute is not jurisdictional, and that equitable tolling is an available argument in Tax Court. The statute provides for jurisdiction over “such matter,” but does not say what “such matter” is.

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A tax deadline missed by one day leads to a showdown over equity, jurisdiction – and grammar

SCOTUSBlog

It will also add to the court’s precedent on the interaction between the law of equity and the technicalities of federal statutes. Partly because of the circuit split and partly because of the statute’s lack of clarity, this could be a close case. Department of Veterans Affairs. How can the presumption be rebutted?

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July 2021 Updates to the Climate Case Charts

ClimateChange-ClimateLaw

The Court held that the provision used “extension” in its “temporal sense,” but that the statute did not impose a “continuity requirement” and instead allowed small refineries to apply for hardship extensions “at any time.” North Dakota and Second Coal Company Asked for Review of D.C. In re Enbridge Energy, LP , Nos.

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April 2021 Updates to the Climate Case Charts

ClimateChange-ClimateLaw

In Minnesota, the district court granted the State of Minnesota’s motion to remand its case, which asserts state law claims under common law and consumer protection statutes. s consumer protection statute. On March 26, 2021, the court denied Exxon’s emergency motion for a temporary stay of the remand order.

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