Legal Opinion
United States v. Dorothy Rosa Bowcut, Etc., of the Estate of Edward Mora, Deceased
Court of Appeals for the Ninth Circuit
Decided January 17, 1961No. 16837_1PublishedCited by 30 opinions
1Opinion of the Court
MERRILL, Circuit Judge.
This action is brought for recovery of $3,819.57 overpayment of taxes. The tax involved was an estate tax, recovery of which was barred by the three-year statute of limitations on filing claims with the Commissioner. 26 U.S.C., Internal Revenue Code of 1939, as amended, § 910, 26 U.S.C.A. By this action the taxpayer seeks to recoup the overpayment from sums claimed by the United States (and paid by the taxpayer) for past due income tax, interest and civil fraud penalty.
The principal question presented by the appeal is whether equitable recoupment can be had from funds…
2Cases cited4 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- United States v. Flora F. Herring, Administratrix of W. A. Herring EstateCourt of Appeals for the Fourth Circuit · 1957
- Bowcut v. United StatesDistrict Court, D. Montana · 1959
3Cited by30 opinions
- United States v. Alan Masters and James D. KeatingCourt of Appeals for the Seventh Circuit · 1992
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
- Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
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