DeArmond v. Department of Revenue

How courts have described this case

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

• holding equitable tolling not applicable to toll statute of limitations in a tax refund case
• holding equitable tolling not applicable to toll statute of limitations in tax refund case
• declining to apply equitable tolling to a tax refund limitation period
• “[R]easonableness in procedures is in the same category of fairness in substance: both are matters for the legislature.”

Source: CourtListener parenthetical corpus (CC0).