Board of Tax Appeals· 6/15/1928
Tighe v. Commissioner
Citations
- 12 B.T.A. 670
- 1928 BTA LEXIS 3493
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that the government may waive or forfeit the exhaustion requirement
- holding that the government may waive or forfeit the exhaustion requirement
- “[L]ike many of our sister circuits, we conclude that § 3582(c)(1)(A)’s exhaustion requirement is not jurisdictional.”
- government may waive or forfeit a non-jurisdictional argument by refusing to raise it
Source: CourtListener parenthetical corpus (CC0).
Judges: Murdock
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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