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
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
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
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
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
On January 8, 2020, the U.S. District Court for the Central District of California reinstated its June 2014 class certification order, holding that the named plaintiff’s full refund damages model was consistent with his...more
On February 26, the Supreme Court unanimously held in Nutraceutical Corporation v. Lambert that the text of Rule 23(f)—which sets a 14-day deadline for a party to petition a circuit court for permission to appeal a district...more
The Court's decision reinforces the inflexibility of the Federal Rules' deadline to file petitions for permission to appeal and cautions against reliance on equitable principles, even where diligence and good cause may exist....more
On February 26, 2019, the United States Supreme Court unanimously reversed a decision from the United States Court of Appeals for the Ninth Circuit, which had held that Rule 23(f) of the Federal Rules of Civil Procedure is...more
• The United States Supreme Court held that Federal Rule of Civil Procedure 23(f)’s 14-day deadline for parties to seek permission for interlocutory review of class certification decisions is not subject to equitable tolling....more
Last week, the Supreme Court unanimously reversed a Ninth Circuit decision, resolving a circuit split in ruling that Federal Rule of Civil Procedure 23(f)’s 14-day deadline for a losing party to file a petition for permission...more
The U.S. Supreme Court suddenly seems to have a little time on its hands. Or at least on its mind. In two different class action cases on its docket this week, the question at hand was timeliness....more
On February 26, 2019, the Supreme Court of the United States ruled that under Rule 23(f) of the Federal Rules of Civil Procedure (FRCP), a petition for permission to appeal an order decertifying a class must be filed within...more
This week, the Supreme Court in Nutraceutical Corp. v. Lambert unanimously held that Rule 23(f) is not subject to equitable tolling. ...more
In a decision important to class action practice, the U.S. Supreme Court has held that Federal Rule of Civil Procedure 23(f), which establishes a 14-day deadline to seek permission to appeal an order granting or denying class...more
On February 26, 2019, in Nutraceutical Corp. v. Lambert, the Supreme Court of the United States held that Federal Rule of Civil Procedure 23(f)’s 14-day deadline to request permission to appeal a district court’s order...more
Seyfarth Synopsis: To take an immediate appeal from a federal district court’s order granting or denying class certification, a party must first seek permission from the applicable court of appeals “within 14 days after the...more
On February 26, 2019, the Supreme Court of the United States decided Nutraceutical Corp. v. Lambert, holding that Federal Rule of Civil Procedure 23(f)’s requirement that a party petition a federal appeals court for...more
Today, the Supreme Court issued one decision: Nutraceutical Corp. v. Lambert, No. 17-1094: In a class action against Nutraceutical Corporation, the district court decertified the class represented by Troy Lambert....more
The Supreme Court ruled yesterday, in Nutraceutical Corp. v. Lambert, that the 14-day deadline under Federal Rule of Civil Procedure 23(f) for petitioning a court of appeals to hear a discretionary appeal from a class...more