Wiltgen 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.

• stating \it often happens that those cases closer in time to the enactment of a statute or the handing down of a precedent are in a better position to assess its true character\
• relying on Irwin in applying equitable tolling to tax refund claim
• mental incompetence may toll statute of limitations in tax refund actions
• permitting equitable tolling of Section 651 l’s limitations for schizophrenia
• permitting equitable tolling of Section 6511’s limitations for schizophrenia
• tolling § 6511(b)(2)(A) requirement for mentally ill individual

Source: CourtListener parenthetical corpus (CC0).