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UNITED STATES v. TOMAR HILLS, INC.

No. 85-5040.

783 F.2d 753 (1986)

UNITED STATES of America, Appellant, v. TOMAR HILLS, INC., Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 13, 1986.

Attorney(s) appearing for the Case

Gary D. Gray, Dept. of Justice, Washington, D.C., for appellant.

Jeremiah D. Murphy, Sioux Falls, S.D., for appellee.

Before LAY, Chief Judge, FAGG, Circuit Judge, and McMANUS, Senior District Judge.

McMANUS, Senior District Judge.

Appellant-plaintiff, United States, appeals from the denial of its motion for summary judgment and the dismissal of this action for recovery of a tax refund made to appellee-defendant, Tomar Hills, Inc. (Tomar Hills). For reversal, the United States argues that the district court erred as a matter of law in applying the doctrine of equitable recoupment to bar the recovery of a tax refund erroneously made pursuant to an untimely claim...

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