CINDY STUART, CLERK AND COMPTROLLER FOR 13TH JUDICIAL CIRCUIT v. STATE OF FLORIDA

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that where taxpayer’s claim and Government’s offset concern the same taxable year, “the government’s right to raise such a defense is unconditional____”
• stating that to recover, taxpayer must, at a minimum, “prevail on the particular items on which he sues”
• noting that a party can assert the right of recoupment only “where a single or same transaction is involved”
• explaining that the Court in Rothensies “declare[d] that the doctrine of equitable recoupment should not be broadly applied”
• equitable recoupment not to be confused with the broader defense of lack of overpayment
• equitable recoupment not to be confused with the broader defense of lack of overpayment

Source: CourtListener parenthetical corpus (CC0).