Chimblo v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “As a general matter, the statute of limitations is an affirmative defense that must be pleaded; it is not jurisdictional. It follows that such a defense may be waived by a party who fails to raise it at the appropriate time.”

Source: CourtListener parenthetical corpus (CC0).