LEWIS V. REYNOLDS, 284 U. S. 281 (1932)
Subscribe to Cases that cite 284 U. S. 281
Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
USA Constitution Annotated
WashLaw Directory
World LII
Online Case Law
Cornell LII
FastCase $
Lexis $
LexisOne
Loislaw $
USSCPlus.com $
VersusLaw $
Link to the Case Preview: http://supreme.justia.com/us/284/281/
Link to the Full Text of Case: http://supreme.justia.com/us/284/281/case.html
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.