United States v. John & Patricia Forma

CALABRESI, Circuit Judge:

This case presents a modest question: Is tax different? It is well-established that; while a counterclaim by a defendant in response to an original action brought by the Government may be used to set off and thus partially or totally to defeat a recovery by the Government, it cannot support an affirmative recovery on the claim by the defendant unless there is an independent basis for jurisdiction. The defendants here, neverthe less, contend that they should be able to obtain an affirmative recovery from the Government on their counterclaim despite their conceded…