Monday, March 04, 2013

Sixth Circuit -- Sarunas Abraitis v. USA

Tax -- although the administrative exhaustion requirement is not jurisdictional, claim is waived for not being raised in District Court, and because this particular deadline is not subject to equitable tolling.

Sarunas Abraitis v. USA 
Compiled by D.E. Frydrychowski, who is, not incidentally, not giving you legal advice.

Category tags above are sporadically maintained Do not rely. Do not rely. Do not rely.

Author's SSRN page here.