Search results
Results From The WOW.Com Content Network
Equitable recoupment is a judicially created defense most commonly applied in legal cases in the federal and state tax systems of the U.S.. [1] [2] This doctrine can allow, under specific circumstances, the government to defeat a refund claim or a taxpayer to avoid an assessment on the basis of an past underpayment or overpayment that is outside the statute of limitations period.
Restitution and unjust enrichment is the field of law relating to gains-based recovery. In contrast with damages (the law of compensation), restitution is a claim or remedy requiring a defendant to give up benefits wrongfully obtained. Liability for restitution is primarily governed by the "principle of unjust enrichment": A person who has been ...
City of Boerne v. Flores, 521 U.S. 507 (1997), was a landmark decision of the Supreme Court of the United States concerning the scope of Congress 's power of enforcement under Section 5 of the Fourteenth Amendment. The case also had a significant impact on historic preservation. In this case, the Court struck down the Religious Freedom ...
In law, set-off or netting is a legal technique applied between persons or businesses with mutual rights and liabilities, replacing gross positions with net positions. [1] [2] It permits the rights to be used to discharge the liabilities where cross claims exist between a plaintiff and a respondent, the result being that the gross claims of mutual debt produce a single net claim. [3]
Commissioner (constructive receipt) Davis v. Commissioner. Beatrice Davis v. Commissioner of Internal Revenue. Davis v. Commissioner, T.C. Memo. 1978-12 (1978), [ 1] was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer.
Equity: Doctrines and Remedies. Meagher, Gummow & Lehane's Equity: Doctrines and Remedies is a scholarly legal text originally composed by three Australian judges, Roddy Meagher, William Gummow and John Lehane. It is the preeminent publication on Equity in both Australia [1] and England. [2]
The Robin Hood Plan is a colloquialism given to a provision of Texas Senate Bill 7 (73rd Texas Legislature) (the provision is officially referred to as "recapture"), originally enacted by the U.S. state of Texas in 1993 (and revised frequently since then) to provide equity of school financing within all school districts in the state of Texas.
Agostini v. Felton, 521 U.S. 203 (1997), is a landmark decision of the Supreme Court of the United States.In this case, the Court overruled its decision in Aguilar v.. Felton (1985), now finding that it was not a violation of the Establishment Clause of the First Amendment for a state-sponsored education initiative to allow public school teachers to instruct at religious schools, so long as ...