Matter of Jesse FF. v. Amber GG.

How courts have described this case

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

• holding equitable recoupment doctrine not applicable where not only life tenant/co-executor of estate would benefit from tax refund, but also remainderman would benefit
• insufficient identity of interest because possibility that third parties would be detrimentally affected by the equitable recoupment
• government sought recoupment of taxes owed by one beneficiary of a multi-beneficiary estate
• parent corporation and subsidiary not qualified as member of affiliated group
• parent corporation and subsidiary not qualified as member of affiliated group
• parent corporation and subsidiary not qualified as member of affiliated group

Source: CourtListener parenthetical corpus (CC0).