CUMMINGS, Chief Judge.
This is an appeal from the judgment of the district court holding that the plaintiff taxpayer was entitled to a $7,367 (plus interest) refund of income taxes paid, notwithstanding the bar of the statute of limitations. Defendant United States argues that neither the mitigation provisions of the Internal Revenue Code of 1954, 26 U.S.C. §§ 1311-1314, nor the doctrine of equitable recoupment remove the limitations bar, 26 U.S.C. §...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.