· 2/10/1928
Abbeville Cotton Mills v. Commissioner
Citations
- 10 B.T.A. 646
- 1928 BTA LEXIS 4061
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- recognizing that an appellate court’s excusing forfeiture of a habeas affirmative defense is the exception, not the norm
- “Tolling deci- sions are often hard and fact bound, best left to district courts in the first instance.”
- “Miller drew a firm line: ‘those under 18’ cannot be sentenced to mandatory life without parole.”
- “[T]o rely on a rule, the prisoner must ground his argument within the rule’s limits. He may not read it so broadly that he ‘contradict[s] binding precedents’ or seeks a ‘facially implausible’ extension of it.” (second alteration in original) (citation omitted)
- “Miller came down in 2012. So Rosado had to file by 2013. But he filed his federal petition in 2018. And he filed his state habeas (PCRA) petition in 2016, almost four years after Miller. So statutory tolling (while timely state petitions are pending) does not save him.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Littleton
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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