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United States Vs. Dalm
Cites for this judgment
- US Supreme Court
- Mar 20, 1990
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U.S. 596 (1990) U.S. Supreme Court United States v. DalmSearch
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U.S. 596 (1990) United States v. DalmSearch
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a), rejecting her contention that the suit was timely under the doctrine of equitable recoupment set forth in Bull v. UnitedSearch
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action for which there is no statutory authorization by reason of the statute of limitations bar. Bull and Stone v. WhiteSearch
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the Government is immune from suit under settled principles of sovereign immunity. See, e.g., United States v. MottazSearch
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taxes in question and, therefore, the equitable power to examine and consider the entire transaction. See Rothensies v. ElectricSearch
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s contention that her suit was timely under the doctrine of equitable recoupment as set forth in our opinion in Bull v. UnitedSearch
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claim of a deficiency in her income tax based upon an inconsistent legal theory. Id. at 311-312 (citing Kolom v. UnitedSearch
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the approach taken by the Sixth and Ninth Circuits is in conflict with that adopted by Seventh Circuit, see O'Brien v. UnitedSearch
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a)(1), 7422(a), may not be maintained in any court. See United States v. KalesSearch
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gift tax. We disagree. The doctrine of equitable recoupment was first addressed by us in our opinion in Bull v. UnitedSearch
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Id. at 259 U. S. 261 (citing United States v. StateSearch
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a claim or defense premised upon the doctrine of equitable recoupment is consistent with our analysis today. In Stone v. WhiteSearch
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U. S. 392 , 424 U. S. 399 (1976) (quoting United States v. SherwoodSearch
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that a suit against the Government be brought within a certain time period is one of those terms. See United States v. MottazSearch
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Block v. NorthSearch
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Ibid. (quoting United States v. KubrickSearch
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United States v. KingSearch
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Rothensies v. ElectricSearch
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the Government has taxed a single transaction, item, or taxable event under two inconsistent theories. See Rothensies v. ElectricSearch
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Stone v. WhiteSearch
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See Bull v. UnitedSearch
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an innocent party, hold his money which has gone into its treasury by means of the fraud of its agent. United States v. StateSearch
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the presumption that for every right there should be a remedy. See Marbury v. MadisonSearch
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United States v. StateSearch
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said in favor of this polite falsehood in English law, the doctrine is an anomalous import within our own. See Nevada v. HallSearch
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Will v. MichiganSearch
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of Appeals for the Sixth Circuit in this case agrees with that of the Court of Appeals for the Ninth Circuit in Kolom v. UnitedSearch
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States, 791 F.2d 762 (1986). The Court erroneously suggests that these decisions are contrary to O'Brien v. UnitedSearch
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Estate of Schneider v. CommissionerSearch
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T.C. 568 (1989). In Rothensies v. ElectricSearch
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Storage Battery Co., 329 U. S. 296 , 329 U. S. 303 (1946), we cited Commissioner v. GoochSearch
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Bull v. UnitedSearch
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See ante at 494 U. S. 606 . Cf. United States v. KalesSearch
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U.S. Supreme Court United States v. DalmSearch
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Bull and Stone v. WhiteSearch
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See Rothensies v. ElectricSearch
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Kolom v. UnitedSearch
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O'Brien v. UnitedSearch
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See United States v. KalesSearch
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In Stone v. WhiteSearch
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See United States v. MottazSearch
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See Marbury v. MadisonSearch
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See Nevada v. HallSearch
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Will v. MichiganSearch
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