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Lewis v. Reynolds, 284 U.S. 281 (1932)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Lewis v. Reynolds, 284 U.S. 281 (1932)
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Lewis v. Reynolds No. 115 Argued December 8, 9, 1931 Decided January 4, 1932 284 U.S. 281
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
In acting upon a claim for refund based upon the disallowance of a particular deduction, the Commissioner of Internal Revenue has authority to reaudit the return and to reject the claim on the basis of the disallowance of another deduction even though the statute of limitations prevents him from making an additional assessment for the year involved. P. 283.
48 F.2d 515 affirmed.
Certiorari, post p. 600, to review a decision affirming a judgment in favor of the Collector in an action for a refund of income taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," Lewis v. Reynolds, 284 U.S. 281 (1932) in 284 U.S. 281 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=IQ7EURZGMGC1YT5.
MLA:
U.S. Supreme Court. "Syllabus." Lewis v. Reynolds, 284 U.S. 281 (1932), in 284 U.S. 281, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=IQ7EURZGMGC1YT5.
Harvard:
U.S. Supreme Court, 'Syllabus' in Lewis v. Reynolds, 284 U.S. 281 (1932). cited in 1932, 284 U.S. 281. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=IQ7EURZGMGC1YT5.
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