Boechler, P.C. v. Commissioner of Internal Revenue

A case in which the Court held that the 30-day time limit to file a petition for review in the Tax Court of a notice of determination from the commissioner of internal revenue in 26 U.S.C. § 6330(d)(1) is not a jurisdictional requirement and thus is subject to equitable tolling.

Om Podcasten

Oral arguments before the Supreme Court of the United States, presented by Oyez, a multimedia judicial archive at the IllinoisTech Chicago-Kent College of Law.