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DALM v. U.S.

No. 88-1079.

867 F.2d 305 (1989)

Frances L. DALM, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 8, 1989.

Attorney(s) appearing for the Case

Paul T. Mengel (argued), West Bloomfield, Mich., for plaintiff-appellant.

Agnes Kemper-Cloyd, Asst. U.S. Atty., Grand Rapids, Mich., David S. Grossman, Trial Atty., Tax Div., U.S. Dept. of Justice, Robert A. Bernstein, Thomas R. Lamons (argued), Dept. of Justice, Gary R. Allen, William S. Rose, Jr., Chief, Appellate Section Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before NELSON and NORRIS, Circuit Judges; and LIVELY, Senior Circuit Judge.

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...

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