Equitable Recoupment: More Pitfalls for the Unwary

10 Pages Posted: 11 Jul 2010

See all articles by Steven J. Willis

Steven J. Willis

University of Florida Levin College of Law

Date Written: October 19, 1998

Abstract

In this report, Professor Willis criticizes the Sixth Circuit denial of Tax Court equitable recoupment jurisdiction in Mueller v. Commissioner, (1998), 98 TNT 163-48. He also revisits earlier published criticisms of the limitations placed by the Tax Court on its own assertion of equitable recoupment jurisdiction in Mueller D. Commissioner, 101 T.C. 551 (1993). He argues that future cases or policymakers considering the issue should boldly reject the aged Supreme Court decision in Goock Milling ?). United States, should affirm Tax Court equitable jurisdiction, and should permit limited offensive use of equitable recoupment.

Keywords: Equitable Recoupment

Suggested Citation

Willis, Steven J., Equitable Recoupment: More Pitfalls for the Unwary (October 19, 1998). Tax Notes, Vol. 81, p. 361, 1998, Available at SSRN: https://ssrn.com/abstract=1638458

Steven J. Willis (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
(352) 273-0680 (Phone)
(352) 392-7647 (Fax)

HOME PAGE: http://www.law.ufl.edu/faculty/willis/

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
138
Abstract Views
930
rank
235,428
PlumX Metrics