· 8/24/1982
Federal Case
Citations
- 685 F.2d 277
- 50 A.F.T.R.2d (RIA) 5757
- 1982 U.S. App. LEXIS 16377
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “filing of a timely claim is jurisdictional for a refund suit and cannot be waived”
- “filing of a timely claim is jurisdictional for a refund suit and cannot be waived”
- filing of timely tax refund claim is jurisdictional and cannot be waived
- “The filing 26 of a timely claim is jurisdictional for a refund suit and cannot be waived.”
- “The filing of a timely claim is 23 jurisdictional for a refund suit and cannot be waived.”
- “The filing 7 of a timely claim is jurisdictional for a refund suit and cannot be waived.”
Source: CourtListener parenthetical corpus (CC0).
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.