Recent Tax Decisions from the Second Circuit
November 19, 2025 | New York Law Journal
The Second Circuit rarely weighs in on tax issues, but this past August it issued two significant opinions addressing provisions of the Internal Revenue Code. In Morvillo Abramowitz Grand Iason & Anello partner Jeremy Temkin’s recent article in the New York Law Journal, “Recent Tax Decisions from the Second Circuit,” he analyzes the Second Circuit’s decisions in Buller v. Commissioner and Bessent v. New Jersey. In Buller, the court broke with decades of precedent and held that the 90-day deadline to challenge a notice of deficiency in Tax Court is not jurisdictional and therefore is subject to equitable tolling. And in Bessent, the court upheld an IRS regulation limiting the ability of high tax jurisdictions to offer their residents the ability to make “charitable” contributions to government-run funds to mitigate the effect of the Tax Cuts and Jobs Act’s $10,000 cap on the deductibility of state and local taxes on federal income tax returns.
