Lewis v. United States
United States Court of Claims
Special Findings of Fact. 1. The plaintiff is a citizen of the United States and is a resident of the village of Oak Park, county of Cook and State of Illinois. •2. On or shortly prior to March 15, 1945, plaintiff filed with the Collector of Internal Revenue at Chicago, Illinois, his income tax return for the calendar year 1944, which return showed a taxable income for the year 1944 of $37,472.30, and a total income tax of $16,259.37. The tax was paid to the Collector of…
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Special Findings of Fact. 1. The plaintiff is a citizen of the United States and is a resident of the village of Oak Park, county of Cook and State of Illinois. •2. On or shortly prior to March 15, 1945, plaintiff filed with the Collector of Internal Revenue at Chicago, Illinois, his income tax return for the calendar year 1944, which return showed a taxable income for the year 1944 of $37,472.30, and a total income tax of $16,259.37. The tax was paid to the Collector of Internal Revenue as follows: Withheld from plaintiff’s compensation by Accurate Spring Manufacturing Co. during the year…
1Opinion of the Court
MADDEN, Judge.
The plaintiff sues to recover Federal income taxes paid by him on his income for the year 1944. He says that he paid more than he owed, and if he did he is entitled to recover the excess, since he filed a timely claim for refund which was disallowed. *1020This is another case of a bonus paid to an officer of a corporation, a part of which bonus was, after the taxable year in question, repaid to the corporation because it was found that the bonus paid was larger than the. officer was entitled to.
Beginning January 1, 1939, the plaintiff was the general manager of the Accurate Spring…
2Cases cited6 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Freuler v. HelveringSupreme Court of the United States · 1934
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Haberkorn v. United StatesCourt of Appeals for the Sixth Circuit · 1949
- Greenwald v. United StatesUnited States Court of Claims · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. LewisSupreme Court of the United States · 1951
- United States v. LewisUnited States Court of Claims · 1951
- Barnhardt v. United StatesDistrict Court, W.D. North Carolina · 1951
- Lewis v. United StatesUnited States Court of Claims · 1950
- United States v. LewisSupreme Court of the United States · 1951