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6 New Jersey opinions name it 2 courts 1988–2011 0 in the last five years
The cases below were cited by New Jersey courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Brown v. Courtesy Consumer Discount Co. (In Re Brown)green1 sentence2001We deem the Troups' recoupment defense as "germane." See Sun NLF Ltd. v. Sasso, 313 N.J.Super. 546, 551 , 713 A. 2d 538 (App.Div.), certif. denied, 156 N.J. 424 , 719 A. 2d 1023 (1998); Leisure Tech-Northeast, Inc. v. Klingbeil Holding Co., 137 N.J.Super. 353, 356 , 349 A. 2d 96 (App.Div. 1975). [6] See In re Brown, 134 B.R. 134, 135 (Bankr. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in New Jersey. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Rothensies v. Electric Storage Battery Co.
green
2 sentences2011In both, the single transaction or taxable event had been subjected to two taxes on inconsistent legal theories, and what was mistakenly paid was recouped against what was correctly due. [Id. at 299-300, 67 S.Ct. at 272 , 91 L.Ed. at 299 .] The Supreme Court of New Jersey adopted the federal doctrine of recoupment in Beneficial Finance Co. v. Swaggerty, 86 N.J. 602, 609 , 432 A.2d 512 (1981). 2011In both, the single transaction or taxable event had been subjected to two taxes on inconsistent legal theories, and what was mistakenly paid was recouped against what was correctly due. [Id. at 299-300, 67 S.Ct. at 272 , 91 L.Ed. at 299 .] The Supreme Court of New Jersey adopted the federal doctrine of recoupment in Beneficial Finance Co. v. Swaggerty, 86 N.J. 602, 609 , 432 A.2d 512 (1981). | 2 | 1988–2011 |
Beneficial Finance Co. of Atl. City v. Swaggerty
green
2 sentences2011In both, the single transaction or taxable event had been subjected to two taxes on inconsistent legal theories, and what was mistakenly paid was recouped against what was correctly due. [Id. at 299-300, 67 S.Ct. at 272 , 91 L.Ed. at 299 .] The Supreme Court of New Jersey adopted the federal doctrine of recoupment in Beneficial Finance Co. v. Swaggerty, 86 N.J. 602, 609 , 432 A.2d 512 (1981). 2011In both, the single transaction or taxable event had been subjected to two taxes on inconsistent legal theories, and what was mistakenly paid was recouped against what was correctly due. [Id. at 299-300, 67 S.Ct. at 272 , 91 L.Ed. at 299 .] The Supreme Court of New Jersey adopted the federal doctrine of recoupment in Beneficial Finance Co. v. Swaggerty, 86 N.J. 602, 609 , 432 A.2d 512 (1981). | 2 | 2001–2011 |
Couri v. Gardner
green
2 sentences2003This "property damage" claim, therefore, is unlike the "nature of the injury" claimed in Couri, supra, 173 N.J. at 335 , 801 A. 2d at 1138 . 2003This "property damage" claim, therefore, is unlike the "nature of the injury" claimed in Couri, supra, 173 N.J. at 335 , 801 A. 2d at 1138 . | 1 | 2003–2003 |
Sun NLF Ltd. Partnership v. Sasso
green
2 sentences2001We deem the Troups' recoupment defense as "germane." See Sun NLF Ltd. v. Sasso, 313 N.J.Super. 546, 551 , 713 A. 2d 538 (App.Div.), certif. denied, 156 N.J. 424 , 719 A. 2d 1023 (1998); Leisure Tech-Northeast, Inc. v. Klingbeil Holding Co., 137 N.J.Super. 353, 356 , 349 A. 2d 96 (App.Div. 1975). [6] See In re Brown, 134 B.R. 134, 135 (Bankr. 2001We deem the Troups' recoupment defense as "germane." See Sun NLF Ltd. v. Sasso, 313 N.J.Super. 546, 551 , 713 A. 2d 538 (App.Div.), certif. denied, 156 N.J. 424 , 719 A. 2d 1023 (1998); Leisure Tech-Northeast, Inc. v. Klingbeil Holding Co., 137 N.J.Super. 353, 356 , 349 A. 2d 96 (App.Div. 1975). [6] See In re Brown, 134 B.R. 134, 135 (Bankr. | 1 | 2001–2001 |
Leisure Technology-Northeast, Inc. v. Klingbeil Holding Co.
green
2 sentences2001We deem the Troups' recoupment defense as "germane." See Sun NLF Ltd. v. Sasso, 313 N.J.Super. 546, 551 , 713 A. 2d 538 (App.Div.), certif. denied, 156 N.J. 424 , 719 A. 2d 1023 (1998); Leisure Tech-Northeast, Inc. v. Klingbeil Holding Co., 137 N.J.Super. 353, 356 , 349 A. 2d 96 (App.Div. 1975). [6] See In re Brown, 134 B.R. 134, 135 (Bankr. 2001We deem the Troups' recoupment defense as "germane." See Sun NLF Ltd. v. Sasso, 313 N.J.Super. 546, 551 , 713 A. 2d 538 (App.Div.), certif. denied, 156 N.J. 424 , 719 A. 2d 1023 (1998); Leisure Tech-Northeast, Inc. v. Klingbeil Holding Co., 137 N.J.Super. 353, 356 , 349 A. 2d 96 (App.Div. 1975). [6] See In re Brown, 134 B.R. 134, 135 (Bankr. | 1 | 2001–2001 |
Levy v. Federal Deposit Insurance
green
1 sentence1998Ibid. | 1 | 1998–1998 |
Gibbins v. Kosuga
green
2 sentences1997Similarly, in Gibbins v. Kosuga, 121 N.J.Super. 252 , 296 A.2d 557 (Law Div.1972), the court permitted defendants to raise the recoupment defense although it would have been barred by the statute of limitations had it been raised affirmatively. 1997Similarly, in Gibbins v. Kosuga, 121 N.J.Super. 252 , 296 A.2d 557 (Law Div.1972), the court permitted defendants to raise the recoupment defense although it would have been barred by the statute of limitations had it been raised affirmatively. | 1 | 1997–1997 |
MIDLANTIC NAT. v. Georgian, Ltd.
green
2 sentences1997Midlantic National Bank v. Georgian, Ltd., 233 N.J.Super. 621 , 559 A.2d 872 (Law Div.1989). 1997Midlantic National Bank v. Georgian, Ltd., 233 N.J.Super. 621 , 559 A.2d 872 (Law Div.1989). | 1 | 1997–1997 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.