United States v. Juanita C. Gurley, Formerly Juanita C. Hill

How courts have described this case

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

• “[A]ls a general rule of law, the running of the statute of limitations is an affirmative defense, to be pleaded and proved by the taxpayer ... . [S]lince [it] was not asserted by the [taxpayer], whatever effect it might have has been waived.” (citation omitted)

Source: CourtListener parenthetical corpus (CC0).