Twenty-Fifth Amendment, 25th Amendment, unable to discharge the powers and duties of his office, presidential disability, presidential inability, presidential impairment, Vice President, Cabinet, executive power, unitary executive
tax refund jurisdiction, refund claim, tax exceptionalism, statute of limitations, informal claim doctrine, canons of statutory construction, plain meaning, expressio unius, implied repeal, in pari materia, Tucker Act, Court of Federal Claims, Clintwood Elkhorn, Detroit Trust, Mayo Foundation
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