Holding that a party who, though not assessed a tax, paid a tax under protest to remove a federal tax lien from her property was a “taxpayer” entitled to bring administrative tax refund claim
Holding that defendant does not waive an affirmative defense if defendant raises it at a pragmatically sufficient time, such as summary judgment, and the defendant's failure raise the affirmative defense in its answer did not cause the plaintiff prejudice
Affirming dismissal of mixed cause of action under CSRA and Title VII for failure to exhaust administrative remedies where there was no final appealable MSPB decision
Delegating to the Secretary of State the responsibility for determining whether foreign governments have provided support for acts of international terrorism but leaving the term itself undefined