Docket 20-1472
Docket 20-1472
Boechler v. Commissioner
This case examines whether the 30-day time limit to file a petition for review in the Tax Court is a strict jurisdictional requirement or a procedural rule that can be extended. The Supreme Court unanimously ruled that the deadline is nonjurisdictional and therefore subject to equitable tolling.
- Status
- Decided
- Appeal from
- United States Court of Appeals for the Eighth Circuit
Briefing
Structured case briefing unavailable
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Timeline
Case AcceptedUpcoming
Arguments AheadUpcoming
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Sources
Docket-grounded.
Refreshed Mar 16, 2026.
Documents
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