News & Analysis as of

Equitable Tolling

Robinson Bradshaw

When Does American Pipe Tolling End?

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Under the American Pipe doctrine, the commencement of a class action tolls the statute of limitations for absent class members. American Pipe & Construction Co. v. Utah, 414 U.S. 538, 554 (1974). The intent of this rule is to...more

Miller Canfield

Why Shouldn’t Equitable Tolling Apply to the Federal Tax Refund Look-Back Period?

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In Libitzky v. United States, the United States Court of Appeals for the Ninth Circuit affirmed disallowance of a $700,000 federal income tax refund claim. The court said that this was an “unfortunate” case, but they were...more

Whitcomb Selinsky, PC

Unraveling the Legal Framework for Resolving Commercial Conflicts

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Uncovering Factual Discrepancies and Challenging the Government's Argument - Restoration Specialists, LLC (Restoration) is currently embroiled in a contractual dispute with the government, prompting them to appeal a motion...more

Marshall Dennehey

Pennsylvania Superior Court Affirmed Judgment on the Pleadings in Legal Malpractice Case Based Upon Statute of Limitations

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The plaintiffs alleged the court erred in not allowing them to amend their pleadings to clarify facts regarding equitable tolling and erred in not recognizing that issues of fact existed. The trial court found, and the...more

Miller Canfield

Can a Tax Court Filing Deadline be Equitably Tolled?

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All is not necessarily lost if a taxpayer files a petition after the filing deadline in United States Tax Court to contest a federal tax deficiency. A recent case ruled that the filing deadline may be suspended in appropriate...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Massachusetts SJC Holds That COVID-19–Related Tolling Does Not Extend Time to File a Complaint at the MCAD

On July 11, 2023, the Massachusetts Supreme Judicial Court (SJC) declined to extend its early COVID-19 emergency orders to the time limits established for filing a complaint with the Massachusetts Commission Against...more

Carlton Fields

11th Circuit: District Courts May Equitably Toll FAA 3-Month Deadline to Challenge Arbitration Awards

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In a case of first impression, the Eleventh Circuit Court of Appeals, on June 21, 2023, in NuVasive Inc. v. Absolute Medical LLC, held that the three-month time limit for challenging arbitration awards under the Federal...more

Carlton Fields

Medical Incapacity Does Not Toll Life Insurance Conversion Period

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A plan administrator did not abuse its discretion in concluding that a former employee’s surviving spouse was not entitled to life insurance benefits under an employee benefit plan. In Hayes v. Prudential Insurance Company of...more

Morrison & Foerster LLP - Federal Circuitry

Last Week In The Federal Circuit (January 23 – January 27): Furnishing Statutory Meaning

The Supreme Court recently issued its first decision of the Term in Arellano v. McDonough, affirming the Federal Circuit and holding that a statutory provision governing the effective date of a veterans’ benefits application...more

Epstein Becker & Green

The First Rulings of the New Term – Dismissing Attorney-Client Privilege Case, Denying Equitable Tolling in Veteran’s Benefits...

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While many commentators were wondering when the Supreme Court would start issuing opinions, the backlog of argued cases now being substantial, today is their day. ...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Arellano v. McDonoughhts

On January 23, 2023, the U.S. Supreme Court decided Arellano v. McDonough, affirming the Federal Circuit, and holding that equitable tolling did not apply to a statutory rule that the effective date for an award of veteran’s...more

Dorsey & Whitney LLP

The Supreme Court Update - January 23, 2023

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Today, the Supreme Court of the United States issued its first signed opinion of the October 2022 term and dismissed one case: Arellano v. McDonough, No. 21-432: The case concerns the question of whether equitable...more

Freeman Law

Tax Court in Brief | Hallmark v. Comm’r | No Equitable Tolling of 90-Day Deadline to Petition Notice of Deficiency

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Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose....more

McDermott Will & Emery

Tax Court Holds That Deficiency Petition 90-Day Time Limit Is Jurisdictional

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Last summer, the Supreme Court of the United States held that the 30-day time limit to file a Collection Due Process (CDP) petition is a non-jurisdictional deadline subject to equitable tolling (Boechler, P.C. v....more

McGuireWoods LLP

Eleventh Circuit Concludes that Foreign Country’s Equitable Tolling Standards Can Apply in Federal Class Action

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In a recent case addressing the novel issue of whether foreign law trumped United States law for purposes of class action tolling, the U.S. Court of Appeals for the Eleventh Circuit concluded that Colombian law on equitable...more

Miller Canfield

Procedural Actions Following the Supreme Court Remand in Boechler

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Key Takeaways: ..In Boechler P.C., v. Commissioner (“Boechler”), the Supreme Court held that the thirty-day period to petition the Tax Court for review of an adverse determination by the IRS Appeals Office in a collection...more

McDermott Will & Emery

Late CDP Petitions May Still Be Entitled to Tax Court Review

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In a unanimous decision in Boechler, P.C. v. Commissioner issued on April 21, 2022, the Supreme Court of the United States reversed the US Court of Appeals for the Eighth Circuit’s ruling (which affirmed the US Tax Court) and...more

Dorsey & Whitney LLP

The Supreme Court - April 21, 2022

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Boechler, P.C. v. Commissioner of Internal Revenue, No. 20-1472: This case involves the application of “equitable tolling” in tax “collection due process” cases. This case arose after the IRS sustained a proposed levy on the...more

Morrison & Foerster LLP - Federal Circuitry

A Cert Grant On Veterans' Benefits And Equitable Tolling

As Federal Circuitry readers know, the Supreme Court in recent years has granted review in many patent cases from the Federal Circuit—like last Term’s big decision in Arthrex. But the Supreme Court also takes up cases from...more

Dorsey & Whitney LLP

The Supreme Court - February 22, 2022

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Adolfo Arellano v. Secretary of Veterans Affairs, No. 21-432: This case concerns whether equitable tolling may extend the deadline for veterans to submit an application for disability benefits under 38 U.S.C. § 5110(b)(1)...more

Freeman Law

CDP Proceedings—Is the Time Limit in Section 6330(d)(1) a Jurisdictional Requirement for Tax Court Petitions?

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In the tax universe, deadlines are normal and expected. Most Americans are familiar with income tax filing deadlines (e.g., April 15th), and businesses are familiar with employment tax deadlines (e.g., January 15th)....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Plaintiff’s Employment Discrimination Civil Action Is Timely - Until It Is Not

A district judge for the U.S. District Court for the Eastern District of Virginia recently dismissed a case due to the plaintiff’s failure to file suit within the allotted time identified in the notice of right to sue (NRTS)...more

McDermott Will & Emery

Supreme Court Grants Certiorari in One Tax Case, Denies it in Several Others

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Historically, the Supreme Court of the United States rarely grants petitions for certiorari in tax cases, and it appears this trend continues in the current term. On September 30, 2021, the Supreme Court granted the...more

Dorsey & Whitney LLP

The Supreme Court - September 30, 2021

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Cassirer v. Thyssen-Bornemisza Collection Foundation, No. 20-1566: Whether a federal court hearing state law claims brought under the Foreign Sovereign Immunities Act must apply the forum state’s choice-of-law rules to...more

Tucker Arensberg, P.C.

Fourth Grader’s Sexual Assault Claim Preserved Until 18th Birthday

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Nicole B. v. Sch. Dist. of Philadelphia, 237 A.3d 986 (Pa. 2020).  The Pennsylvania Supreme Court held that, when a fourth-grade student alleged that he was sexually assaulted in school, the 180-day period to file a claim...more

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