Legal Opinion
Frances L. Dalm v. United States
Court of Appeals for the Sixth Circuit
Decided February 8, 1989No. 88-1079PublishedCited by 7 opinions
1Opinion of the Court
LIVELY, Senior Circuit Judge.
The doctrine of equitable recoupment holds that when a single transaction or taxable event has been subjected to two taxes on inconsistent legal theories, a taxpayer who meets certain requirements may recover a refund that would be barred otherwise by limitations. Rothensies v. Electric Storage Battery Co., 329 U.S. 296, 299-300, 67 S.Ct. 271, 272-273, 91 L.Ed. 296 (1946). In the present case the district court granted the government’s motions to dismiss the complaint and for summary judgment upon concluding that the taxpayer was not entitled to a refund of gift…
2Cases cited11 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- McEachern v. RoseSupreme Court of the United States · 1937
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Eldon Fairley, of the Estate of Julian R. Fairley, Deceased, and of Estate of Frances B. Fairley, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1990
- Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. CommissionerUnited States Tax Court · 1996
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
2 more not listed; retrieve them via the Exa API.