· 6/10/1968
Estate of Nachimson v. Commissioner
Citations
- 50 T.C. 452
- 1968 U.S. Tax Ct. LEXIS 112
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that absent certain exceptions, “failure to exhaust [an IDEA claim] will deprive a federal court of subject matter jurisdiction”
- holding that absent certain exceptions, “failure to exhaust [an IDEA claim] will deprive a federal court of subject matter jurisdiction”
- describing systemic exception for “procedural violations that effectively deprive plaintiffs of an administrative forum” (citation modified)
- “[T]he systemic exception to exhaustion is largely limited to those procedural violations that effectively deprive plaintiffs of an administrative forum.”
- grant of summary judgment eliminated the “need [to] address the class certification issues,” because “Rule 23 is a procedural device that cannot be interpreted to abridge, enlarge or modify any substantive right”
- systemic exception did not apply where parent plaintiffs “dispute[d] the adequacy of the quantity, quality, and consistency” of interpretation/translation services but did not allege that “access to the administrative hearing process” had been compromised by such failures
Source: CourtListener parenthetical corpus (CC0).
Judges: Tannenwald
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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