Lewis Et Al. v. Reynolds, Collector of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that the issue in a tax refund suit is taxpayer’s entire tax liability for the year
• holding taxpayer must prove entitlement to withheld monies
• holding taxpayer must prove entitlement to withheld monies
• “The action to recover on a claim for refund is in the nature of an action for money had and received and it is incumbent upon the claimant to show that the United States has money which belongs to him.”
• “The action to recover on a claim for refund is . . . an action for money had and received and it is incumbent upon the claimant to show that the United States has money which belongs to him.” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).