Wertz 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 plaintiffs waiver argument and permitting defendant’s motion to dismiss plaintiffs complaint for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted in view of RCFG 12(h)(2) and (3)
• plaintiffs to whom section 6511(h) tolling does not apply cannot otherwise toll its timeliness provisions
• I.R.C. § 6511(h) cannot revive claims time-barred upon date of passage of that provision
• “A party seeking to assert equitable estoppel against the government bears an extraordinarily high burden and must, at a minimum, show ‘affirmative misconduct.’ ” (quoting Henry v. United States, 870 F.2d 634, 637 (Fed.Cir.1989))

Source: CourtListener parenthetical corpus (CC0).

Other cases named Wertz v. United States

2 other CourtListener records share this case name.

• Wertz v. United States
  Court of Claims· 1983-01-25· cited 10×
• Wertz v. United States
  Supreme Court· 1980-10-14· cited 1×