voluntary payment
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 74 U.S. 122 - Nichols v. United States · 1868Most cited · 201 citing opinions
duties paid without protest constitute a voluntary payment, doubtless made and received in mutual mistake of the law; but in such a case no action will lie to recover back the money
How often courts cite the cases defining “voluntary payment”
Court decisions citing the 2 opinions that defined “voluntary payment” — 240 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1868–1943
the test of the right to recover a tax illegally collected from an Indian is whether the tax was paid voluntarily, and that the burden is upon one seeking recovery of the tax to establish that the payment was made involuntarily
tax recovery test