United States v. Dorothy Rosa Bowcut, Etc., of the Estate of Edward Mora, Deceased

How courts have described this case

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

• taxpayer claimed to be precluded from recoupment by “dean hands” doctrine; different taxes — estate tax and income tax'
• taxpayer claimed to be precluded from recoupment by \clean hands\ doctrine; different taxes — estate tax and income tax
• the “only act of this taxpayer [the executrix] which contributed to the circumstance of a double tax upon the estate was her erroneous return of estate tax liability”
• the \only act of this taxpayer [the executrix] which contributed to the circumstance of a double tax upon the estate was her erroneous return of estate tax liability\
• the \only act of this taxpayer [the executrix] which contributed to the circumstance of a double tax upon the estate was her erroneous return of estate tax liability\
• underpayment of income taxes by decedent taxpayer led to overpayment of estate taxes

Source: CourtListener parenthetical corpus (CC0).