Supreme Court strikes down equitable tolling of limitations period for refund claims.
| Jurisdiction | United States |
| Date | 01 October 1997 |
| Author | Gold, Harvey D. |
On Feb. 18, 1997, the Supreme Court unanimously rejected the position adopted by the Ninth Circuit that the statutory period for filing claims for refund may be tolled on equitable grounds (Brockamp, 117 Sup. Ct. 849 (1997)).
The Court's decision ended a conflict between the Ninth Circuit (which had adopted the principle of equitable tolling) and the First, Fourth, Tenth, Eleventh and Federal Circuits (which had rejected the principle). In each of these cases, the taxpayer asked the court to...
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