STONE ET AL.
v.
WHITE, FORMER COLLECTOR OF INTERNAL REVENUE
STONE ET AL.
WHITE, FORMER COLLECTOR OF INTERNAL REVENUE
302 U.S. 777
Supreme Court of the United States (1937)
Caution
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Smith v. United States, 373 F.2d 419 (4th Cir. 1966)…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 the trust’s right to a refund the moral obligation of a beneficiary who has…