STONE ET AL., TRUSTEES,

v.

WHITE, FORMER COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• King v. Richardson, 136 F.2d 849 (4th Cir. 1943)
  …hat it has been transferred in violation of the duty or power of the trustee, takes it subject to the right, not only of the cestui que trust, but also of the trustee, to reclaim possession of the property.” See, also, Stone v. White, 301 U.S. 532, 302 U.S. 639, 57 S.Ct. 851, 853, 81 L.Ed. 1265, 82 L.Ed. 497, where Mr. Justice Stone said: “But whenever the trustee [*863] brings suit in a court which is free to consider equitable rights and duties, his right to maintain the suit may be enlarged or diminishe…
• Smith v. United States, 373 F.2d 419 (4th Cir. 1966)
  …ent that here asserts the doctrine of equitable recoupment, we think it had the burden to prove the facts which would invoke application of the rule. Such burden it has not overcome. [*422] We think that Stone v. White, 301 U.S. 532, opinion recast, 302 U.S. 639, 57 S.Ct. 851, 81 L.Ed. 1265, 82 L.Ed. 497, rehearing denied, 302 U.S. 777, 58 S.Ct. 260, 82 L.Ed. 601 (1937), is distinguishable and that the doctrine of equitable recoupment should not be extended to permit the Government here to set off against t…