Lewis v. Reynolds
284 U.S. 281 (1932)

Annotate this Case

U.S. Supreme Court

Lewis v. Reynolds, 284 U.S. 281 (1932)

Lewis v. Reynolds

No. 115

Argued December 8, 9, 1931

Decided January 4, 1932

284 U.S. 281

Syllabus

In acting upon a claim for refund based upon the disallowance of a particular deduction, the Commissioner of Internal Revenue has authority to reaudit the return and to reject the claim on the basis of the disallowance of another deduction even though the statute of limitations prevents him from making an additional assessment for the year involved. P. 284 U. S. 283.

48 F.2d 515 affirmed.

Certiorari, post p. 600, to review a decision affirming a judgment in favor of the Collector in an action for a refund of income taxes.

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.