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MANN v. UNITED STATES

No. CA 3-79-0136-R.

552 F.Supp. 1132 (1982)

Guy L. MANN, Deceased, Estate of Suzanne Mann Duval, Administratrix, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Texas, Dallas Division.

August 31, 1982.

Attorney(s) appearing for the Case

Robert Edwin Davis, Charles M. Meadows, Jr., Charles D. Pulman, Durant, Mankoff, Davis, Wolens & Francis, Dallas, Tex., for plaintiff.

Louise Hytken, Dept. of Justice, Tax Div., Dallas, Tex., for defendant.

MEMORANDUM OPINION

BUCHMEYER, District Judge.

This case involves an attempt by the government to offset a claim for additional estate tax which is barred by limitations against the amount recovered by the taxpayer in an income tax refund suit. One issue is presented:

Is the amount recovered by an estate in a successful income tax refund suit subject to offset — under the doctrine of "equitable recoupment"1 —...

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