Boechler, P.C. v. Commissioner of Internal Revenue
U.S. Supreme Court Oral Arguments - Podcast autorstwa Oyez
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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.
