Legal Opinion
United States v. Lewis
Supreme Court of the United States
Decided April 30, 1951No. 347Published
1Opinion of the Court 1
340 U.S. 590 (1951)
UNITED STATES
v.
LEWIS.
No. 347.
Supreme Court of United States.
Argued March 2, 1951.
Decided March 26, 1951.
CERTIORARI TO THE COURT OF CLAIMS.
Ellis N. Slack argued the cause for the United States. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle and I. Henry Kutz.
Sigmund W. David argued the cause and filed a brief for respondent.
2Opinion of the Court · BlackJustice Black
Respondent Lewis brought this action in the Court of Claims seeking a refund of an alleged overpayment of his 1944 income tax. The facts found by the Court of Claims are: In his 1944 income tax return, respondent…
Also in this document: Dissent.
3Cases cited8 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
- Freuler v. HelveringSupreme Court of the United States · 1934
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- United States v. LewisSupreme Court of the United States · 1951
3 more not listed; retrieve them via the Exa API.