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
91 F.Supp. 1017 (1950)
LEWIS
v.
UNITED STATES.
No. 48903.
United States Court of Claims.
July 10, 1950.
Arthur C. Chapman, Chicago, Ill., for the plaintiff. David & Fainman, Chicago, Ill., were on the brief.
Joseph H. Sheppard, Washington, D. C., with whom was Assistant Attorney General Theron Lamar Caudle, for the defendant.
Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.
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,…
2Cases cited15 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Freuler v. HelveringSupreme Court of the United States · 1934
- Commissioner v. WilcoxSupreme Court of the United States · 1946
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