Harold Wapnick v. Commissioner of Internal Revenue

How courts have described this case

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

• explaining that court of appeals’ decisions become final if an individual does not petition for certiorari within Supreme Court Rule 13.1’s 90-day window
• noting that federal courts of appeal \ordinarily ha[ve] discretion to reinstate an appeal that has been dismissed for appellate default\

Source: CourtListener parenthetical corpus (CC0).