Lewis v. Reynolds
| Decision Date | 15 February 1932 |
| Docket Number | No. 115,115 |
| Citation | 284 U.S. 599,76 L.Ed. 514,52 S.Ct. 264 |
| Parties | Edgar Percy LEWIS et al., petitioners, v. Marshall S. REYNOLDS, Individually and as Collector of Internal Revenue |
| Court | U.S. Supreme Court |
In this cause it is ordered that the following words be deleted from the sixth paragraph, of the opinion announced on January 4, 1932:
'Also that at the time 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.
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36 cases
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Dye v. US
...refund unless he has overpaid his tax." Lewis v. Reynolds, 284 U.S. 281, 283, 52 S.Ct. 145, 146, 76 L.Ed. 293, modified, 284 U.S. 599, 52 S.Ct. 264, 76 L.Ed. 514 (1932) (quoting Lewis v. Reynolds, 48 F.2d 515, 516 (10th Cir.1931)). While the statutes authorizing refunds do not specifically ......
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Massachusetts Mut. Life Ins. Co. v. United States
...the taxpayer bears the burden of proving the amount he is entitled to recover." (citing Lewis v. Reynolds, 284 U.S. 281, modified, 284 U.S. 599 (1932)); Helvering v. Taylor, 293 U.S. at 515 ("Unquestionably the burden of proof is on the taxpayer to show that the Commissioner's determination......
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Title Ins. Co. v. State Bd. of Equalization
... ... than requiring it to plead the defense affirmatively, we should treat this action as in the nature of an action for "money had and received" (Lewis v. Reynolds (1932) 284 U.S. 281, 283, 52 S.Ct. 145, 146, 76 L.Ed. 293, mod. Lewis v. Reynolds (1932) 284 U.S. 599, 52 S.Ct. 264, 76 L.Ed. 514) and ... ...
- Albemarle Corp. v. United States
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2 books & journal articles
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Federal Taxation - Timothy J. Peaden, Ben E. Muraskin, and James A. Lawton
...period for refund." 56 F.3d at 1357. 22. 51 F.3d 1012 (11th Cir. 1995). 23. Id. at 1014 (citing Lewis v. Reynolds, 284 U.S. 281, modified, 284 U.S. 599 (1932) (holding that a claim for refund involves the redetermination of the entire tax liability)). 24. Id. at 1015 (citing former 26 U.S.C......
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THE ROLE OF OFFSET IN THE COLLECTION OF FEDERAL TAXES.
...2017) (dismissing challenge to offset of refund to delinquent student loans). (112.)Lewis v. Reynolds, 284 U.S. 282 (1932), modified by, 284 U.S. 599 (1932). (113.)Revenue Act of 1928 [section] 322, 45 Stat. 861 (1928); Revenue Act of 1926 [section] 284, 44 Stat. 66 (1926). (114.)Lewis, 284......