United States v. Brockamp

How courts have described this case

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

• holding that equitable tolling does not apply to the time limitations contained in § 6511 of the Internal Revenue Code
• holding that courts can not equitably toll the statute of limitations for refund claims under section 6511 of the Internal Revenue Code
• holding that no implied equitable tolling term may be read into § 6511 because the language of the statute and Congressional intent are to the contrary
• recognizing that an explicit listing of an exception to statutory time limits demonstrates congressional intent to provide relief on that basis to the exclusion of equitable remedies
• holding that the deadline for 19 filing a tax refund claim with the IRS is not subject to equitable tolling
• holding that statutory cap in § 6511(b)(2) on amounts recoverable in refund actions is not subject to equitable tolling

Source: CourtListener parenthetical corpus (CC0).