Gooding v. United States
United States Court of Claims
1Opinion of the CourtDavis, Judge
Mr. and Mrs. Gooding have brought these refund suits to regain admitted overpayments of income taxes for 1946. Under the stipulated facts, recovery is time-barred unless the mitigation portion of the Internal Bevenue Code of 1954, §§ 1311-1315, or the doctrine of equitable recoupment is applicable.
*200On August 24,1946, the Goodings and tbeir minor daughter, who had operated an amusement-park equipment business as partners, transferred their respective interests in the assets formerly used by the partnership1 to the Gooding Amusement Company, Inc. (a corporation organized on the same day). In…
Also in this document: Concurrence.
2Cases cited17 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. DavisSupreme Court of the United States · 1962
- Gooding Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
- Randolph v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
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3Cited by17 opinions
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995
- Arthur E. Evans Trust v. United StatesUnited States Court of Claims · 1972
- Charles B. Benenson and Dorothy Cullman v. United StatesCourt of Appeals for the Second Circuit · 1967
- Brigham v. United StatesUnited States Court of Claims · 1972
12 more not listed; retrieve them via the Exa API.