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· 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 CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.