Some Limits of Tax Mitigation, Equitable Recoupment, and Res Judicata: Reflections Prompted by Chertkof v. United States
Steven J. Willis
University of Florida - Fredric G. Levin College of Law
April 10, 1985
Tax Lawyer, Vol. 38, p. 625, 1985
Contrary to a decision of the Fourth Circuit, the mitigation provisions of the Internal Revenue Code do not apply to Income Tax/Estate Tax inconsistencies. As a result, the Equitable Doctrine of Equitable Recoupment provides a potential remedy for such matters.
Unfortunately, the Fourth Circuit reached an incorrect decision and improperly expanded the mitigation provisions. By the time of the litigation, the applicability of Recoupment was also unavailable because of actions - or failures to act - by some of the parties.
Number of Pages in PDF File: 39
Keywords: Tax Mitigation, Equitable Recoupment, Res Judicata, TaxAccepted Paper Series
Date posted: July 11, 2010
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