United States v. Lewis

On writ of certiorari (340 U. S. 903) to review a judgment of the United States Court of Claims holding that plaintiff was entitled to recover on his claim for refund of income taxes for 1944 and interest and penalty on part thereof where plaintiff during the year 1944 received from the corporation of which he was an officer and employee a stated salary and in addition a bonus of 10 percent of the net profits of the company before deduction of taxes, all of which was returned by plaintiff as taxable income for 1944 and the tax paid thereon, and where, thereafter, in 1946, in litigation…