equitable recoupment
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 301 U.S. 532 - Stone v. White · 1937Most cited · 921 citing opinions
Its defense, which inheres in the cause of action is comparable to an equitable recoupment or diminution of petitioners' right to recover. Such a defense is never barred by the statute of limitations so long as the main action itself is timely.
How often courts cite the cases defining “equitable recoupment”
Court decisions citing the 2 opinions that defined “equitable recoupment” — 1,397 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 · 1937–1943
- 1943·320 U.S. 418 - Commissioner of Internal Revenue v. Gooch Milling & Elevator Co[fn6]· cited 493×
recoupment is in the nature of a defense arising out of some feature of the transaction upon which the plaintiff's action is grounded