Lewis v. Reynolds, Collector of Internal Revenue
Edgar Percy Lewis v. Marshall S. Reynolds, Individually and as Collector of Internal Revenue
Opinion
In this cause it is ordered that the following words be deleted from the sixth paragraph of the opinion (ante, pp. 282, 283):
“Also that at the timé of his. last .decision he was restricted to consideration of the demand for refund and determination of whether the trustees were entitled to deduct the state inheritance taxes.”
Otherwise the opinion will stand as heretofore announced.
How later courts describe this case
Explanatory parentheticals written by citing courts — 5 in all; the most informative distinct ones are shown.
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(stating that the issue in a tax refund suit is taxpayer’s entire tax liability for the year)
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(holding taxpayer must prove entitlement to withheld monies)
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(“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.”)
Cited by 47 cases
View all citing references →- U.S. Courts of Appeals14
- Federal District Courts7
- Bankruptcy Courts1
- Federal Specialty Courts23
- State Highest Courts1
- State Appellate Courts1
Relies on it most ⓘ
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