Michael G. O'Brien v. United States

How courts have described this case

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

• stating that \It is not clear whether the Tax Court currently possesses the equitable jurisdiction necessary to apply the equitable recoupment doctrine.\
• stating that “It is not clear whether the Tax Court currently possesses the equitable jurisdiction necessary to apply the equitable recoupment doctrine.”
• Recoupment “may be employed only where ‘a single transaction constitute^] the taxable event claimed upon and the one considered in recoupment.’ ”
• dicta; one of three principal heirs
• dicta; one of three principal heirs
• dicta; one of three principal heirs

Source: CourtListener parenthetical corpus (CC0).