SMITH
v.
CROSBY, SECRETARY, FLORIDA DEPARTMENT OF CORRECTIONS
SMITH
CROSBY, SECRETARY, FLORIDA DEPARTMENT OF CORRECTIONS
539 U.S. 940
Supreme Court of the United States (2003)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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United States v. Galletti, 541 U.S. 114 (U.S. 2004)…004). At the time the United States filed its proof of claim, it had not obtained a separate judgment against respondents, and the time for obtaining a judgment under the Internal Revenue Code against respondents had expired. We granted certiorari, 539 U. S. 940 (2003), and now reverse. [*119] II Section 6501(a) of the Internal Revenue Code provides that “the amount of any tax imposed [by the Code] shall be assessed within 3 years after the return was filed.” 26 U. S. C. § 6501(a). “The assessment shall be…