Legal Opinion
Lewis v. United States
District Court, D. Colorado
Decided December 30, 1936No. 10469-10471PublishedCited by 4 opinions
1Opinion of the Court
SYMES, District Judge.
These three cases were tried together by agreement upon a stipulation of facts and a jury waived. The respective plaintiffs sue for refunds of income taxes claimed to have been v meously or illegally assessed and collected.
Lewis claims an excess payment of $6,749.95 for the year 1930, and $3,738.-64 for the year 1931, plus an additional claim based on the fact that for 1931 he was entitled to an exemption of $3,335.13 as a married man, but had claimed only $1,500.
Saunders claims an excess payment of $3,688.54 for the year 1929. Ethel L. Westcott claims $8,893.15 for the…
2Cases cited8 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Ford v. NautsDistrict Court, N.D. Ohio · 1928
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Bucher v. KrauseCourt of Appeals for the Seventh Circuit · 1953
- Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
- Griffin v. SmithCourt of Appeals for the Seventh Circuit · 1938
- United States v. Ruben Simon, United States of America v. Meyer Simon, United States of America v. Morris SimonCourt of Appeals for the Sixth Circuit · 1960