Belcher v. Patterson, 371 U.S. 921 (1962). · Go Syfert
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Belcher v. Patterson, 371 U.S. 921 (1962). Cases Citing This Book View Copy Cite
“the taxpayer is not entitled to a refund for the years in which he claims such refunds are due if he still owes taxes for the years involved. the director is entitled to set off any monies still owing to the government against the amounts claimed for refund.”
45 citation events across 16 distinct courts.
Strongest positive: Gisele C. Fisher v. United States (cafc, 1996-04-10)
Treatment trajectory · 1963 → 2026 · click a year to view as-of
1963 1994 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
examined Cited as authority (quoted) Gisele C. Fisher v. United States
Fed. Cir. · 1996 · signal: see also · quote attribution · 1 verbatim quote · confidence low
the taxpayer is not entitled to a refund for the years in which he claims such refunds are due if he still owes taxes for the years involved. the director is entitled to set off any monies still owing to the government against the amounts claimed for refund.
cited Cited "see" James C. Robinson v. National Transportation Safety Board
D.C. Cir. · 1994 · signal: see · confidence high
See Burlington Truck Lines, Inc. v. United States, 371 U.S. 156, 168 , 83 S.Ct. 289 , 245, 9 L.Ed.2d 207 (1962).
discussed Cited "see" United States v. Sammy G. Daily and Frederik A. Figge (2×)
10th Cir. · 1991 · signal: see · confidence high
United States v. O'Malley, 535 F.2d 589, 592 (10th Cir.), cert. denied, 429 U.S. 960 , 97 S.Ct. 383 , 50 L.Ed.2d 326 (1976); see Brandon v. United States, 382 F.2d 607, 610 (10th Cir.1967) (citing Huff v. United States, 301 F.2d 760 (5th Cir.), cert. denied, 371 U.S. 922 , 83 S.Ct. 289 , 9 L.Ed.2d 230 (1962)); cf. 2 E.
cited Cited "see" Jack Surasky v. United States
5th Cir. · 1963 · signal: see · confidence high
See Patterson v. Belcher, 5th Cir., 302 F.2d 289, 292 , cert. denied, 371 U.S. 921 , 83 S.Ct. 289 , 9 L.Ed.2d 230 ; Galena Oaks Corporation v. Scofield, 5th Cir., 218 F.2d 217, 219 .
Retrieving the full opinion text from the archive…
Belcher
v.
Patterson, District Director of Internal Revenue
No. 439.
Supreme Court of the United States.
Dec 3, 1962.
371 U.S. 921
Al G. Rives and Erie Pettus, Jr. for petitioners., Solicitor General Cox, Assistant Attorney General Oberdorfer, Robert N. Anderson and Norman H. Wolfe for respondent.
Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 87%
Citer courts: Federal Circuit (1)

C. A. 5th Cir. Certiorari denied.