Hertular v. United States

How courts have described this case

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

• rejecting the plaintiff’s definition of a levy as a “legally sanctioned seizure and sale of property” and holding that “a property need not have been sold in order for a ‘levy’ to have occurred under § 6532(c)”
• “Generally, a litigant seeking 15 equitable tolling bears the burden of establishing two elements: [1] that he has been pursuing is rights diligently, and [2] that some extraordinary circumstance stood in his way.”

Source: CourtListener parenthetical corpus (CC0).