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In 1967 Gary Jones purchased a house in Little Rock, Arkansas. When he and his wife separated in 1993, his wife stayed in the house and he moved to a new address. Jones did not notify the tax authority of his new address. After both Joneses failed to...
This case involves two consolidated decisions issued by the Federal Circuit Court of Appeals, which has exclusive jurisdiction over appeals of the decision of the U.S. Court of Appeals for Veterans Claims. See 38 U.S.C. § 7292(c).Both cases center on...
The Internal Revenue Service (“IRS”) determined that Remo Polselli had underpaid his federal taxes by over $2 million throughout the course of a decade. Polselli v. United States Dep’t of Treasury-Internal Revenue Serv., at 620. After beginning an...
In 2010 Congress passed the Patient Protection and Affordable Care Act which enacted the Biologics Price Competition and Innovation Act (“BPCIA”). Amgen Inc. v. Sandoz Inc., 794 F.3d 1347, 1351 (Fed. Cir. 2015). Under the BPCIA, when a manufacturer...