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.