Lewis v. Reynolds

How courts have described this case

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

• holding that the government’s right to an offset for a tax involving the same year and the same taxpayer is unconditional
• stating that in a tax refund suit, the taxpayer has the burden of proving not only that it overpaid its taxes, but also the amount of its overpayment
• stating that the issue in a tax refund suit is taxpayer’s entire tax liability for the year
• adopting the lower court's statement that a tax refund suit \involves a redetermination of the entire tax liability\
• holding taxpayer must prove entitlement to withheld monies
• holding taxpayer must prove entitlement to withheld monies

Source: CourtListener parenthetical corpus (CC0).