Emanuel Weisbart v. United States Department of Treasury and Internal Revenue Service

How courts have described this case

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

• finding that as long as a ciaim is filed within three years of the return, it is timely under § 6511(a), regardless of whether the return itself is timely
• “[A] timely filed return is no longer required in order to satisfy the three-year deadline of section 6511(a).”
• the limitation period of § 6511(a) is jurisdictional

Source: CourtListener parenthetical corpus (CC0).