The United States Court of Appeals for the Second Circuit in the Southern District of New York. Photo: Ryland West/ALM The U.S. Court of Appeals for the Second Circuit refused to disturb a court order ...
In a recent case, the U.S. Court of Appeals for the Second Circuit addressed and rejected arguments by several States who challenged updated regulations that would prohibit many of the state and local ...
The Second Circuit held that the Sec. 6213(a) deadline to file a Tax Court deficiency petition is a nonjurisdictional, claim-processing rule subject to equitable tolling. Therefore, it reversed the ...