Estate of Bohn v. Waddell

How courts have described this case

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

• exhaustion of administrative remedies is not optional even if constitutional doctrines cannot be applied by the Department
• “[A] court should not summarily apply the doctrine when a party challenges the agency’s jurisdiction.”
• “None of the taxpayers exhausted available administrative remedies. No recognized exception to the exhaustion rule excused their failure to follow the administrative refund procedure. Therefore, the tax court did not have subject matter jurisdiction.”

Source: CourtListener parenthetical corpus (CC0).