§2361
3 cases·3 cited
Statute Text — 26 U.S.C. §2361
Statute text not available for this section.
3 Citing Cases
Consequently, we need not and do not address those provisions. - 7 - (A) the claims of the several claimants; or the titles on which their claims depend, lack a common origin or are adverse and independent rather than identical; or (B) the plaintiff denies liability in whole or in part to any or all of the claimants. The purpose
Consequently, we need not and do not address those provisions. Petitioner in his motion states he will rely on the doctrines of statutory mitigation and equitable recoupment in his proposed refund action against the Government of the Virgin Islands since the period of limitations has closed for the years at issue.
Aviva Life & Annuity Co. v. White (In Re Millennium Multiple Employer Welfare Benefit Plan)