Third Circuit Holds Tax Court’s 90-Day Petition Deadline is Not Jurisdictional

April 10, 2024
In Culp v. Commissioner, the Third Circuit held that § 6213(a)’s 90-day period for filing a Tax Court petition to redetermine a deficiency is not jurisdictional and is subject to equitable tolling. Relaxing strict compliance with the draconian filing rule would allow taxpayers to have their day in court even if they fail to meet the 90-day deadline.

10-Q&A Ep 18 – An Overview of Sports Law Practice w/ Professor Ken Jacobsen

This week on the Temple 10-Q&A podcast, 10-Q contributors Jackie Dansak and Victor Ficarra sat down with Temple Law Professor Ken Jacobsen to gain insight into sports law practice. Through planning, patience, and persistence, Prof. Jacobsen offers students and practitioners interested in sports law a path toward doing so. Interviewer(s): Jackie Dansak (LAW ’23) Victor