The action to recover on a claim for refund is in the nature of an action for money had and received, and it is incumbent upon the claimant to show that the United States has money which belongs to him. The Northwestern Reporter - Halaman 2381912Tampilan utuh - Tentang buku ini
| Alabama. Supreme Court - 1907 - 800 halaman
...theory that said count declares upon a contract, whereas, in fact, it does not. Said count is more in the nature of an action for money had and received. The foundation of it is claim for overcharges in freight which the plaintiff was required to pay in order... | |
| Minnesota. Supreme Court - 1910 - 634 halaman
...completed the issues as herein set forth. The resulting action, if the note be regarded as canceled, was in the nature of an action for money had and received. The defendant had been unjustly enriched at plaintiff's expense, and was bound to reimburse plaintiff to... | |
| United States. Court of Claims - 1987 - 778 halaman
...not entitled to a refund unless he has overpaid his tax. The action to recover on a claim for refund is in the nature of an action for money had and received, and it is incumbent upon the claimant to show that the United States has money which belongs to him.... | |
| California. Supreme Court - 1906 - 862 halaman
...is, whether the judgment in the action to quiet title is a bar to the recovery in this action, which is in the nature of an action for money had and received, paid out, and expended. The effect of a judgment in an action is, in respect to the matter directly... | |
| 1882 - 1254 halaman
...Los Angeles County, and which he refused to pay to the plaintiff on demand. The action is therefore in the nature of an action for money had and received. The case was tried in the Court below with a jury. The plaintiff had a verdict and judgment; and from the... | |
| United States. Tax Court - 1963 - 1122 halaman
...not entitled to a refund unless he has overpaid his tax. The action to recover on a claim for refund is In the nature of an action for money had and received, and it is incumbent upon the claimant to show that the United States has money which belongs to him.... | |
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