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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.
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a provision of Texas Senate Bill 7 (73rd Texas Legislature) (the provision is officially referred to as "recapture"), originally enacted by the U.S. state of Texas in 1993 (and revised frequently since then) to provide equity of school financing within all school districts in the state of Texas.
The suit was filed on June 30, 1968, in the District Court for the Western District of Texas. In the initial complaint, the parents sued San Antonio ISD, Alamo Heights ISD, and five other school districts; the Bexar County School Trustees; and the State of Texas. They contended that the "Texas method of school financing violated the equal ...
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 ...
The primary duties of the comptroller's office are to collect substantially all tax revenue owed to the State of Texas (this involves more than 60 different types of taxes from the sales tax-- the largest source of the state's tax revenue, since Texas does not have a personal income tax-- to minor items such as the "battery sales fee" -- a $2–$3 fee on sales of lead-acid batteries) and to ...
Red Lion Broadcasting Co. v. Federal Communications Commission, 395 U.S. 367 (1969), was a seminal First Amendment ruling at the United States Supreme Court.The Supreme Court held that radio broadcasters enjoyed free speech rights under the First Amendment, but those rights could be partially restricted by the Federal Communications Commission (FCC) to maintain the public interest in equitable ...
The doctrine is considered by some to be an application of sovereign immunity to areas of law concerning statutes of limitations. [4] While the two doctrines are often linked as concepts, and are considered by some jurisdictions to be intertwined in policy and practice, there is a debate on whether the two doctrines are actually related.
Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. [1] The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form. The business purpose doctrine is essentially that if a transaction ...