|
|
United States v. Lewis, 340 U.S. 590 (1951)
Contents:
Show Summary
Hide Summary
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.
United States v. Lewis, 340 U.S. 590 (1951)
United States v. Lewis No. 347 Argued March 2, 1951 Decided March 26, 1951 340 U.S. 590
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
In his 1944 income tax return, respondent reported $22,000 received that year as an employee’s bonus, which he claimed in good faith and used unconditionally as his own. In subsequent litigation, it was decided that the bonus had been computed improperly, and, under compulsion of a judgment, respondent returned $11,000 to his employer in 1946. He then sued in the Court of Claims for refund of an alleged overpayment of his 1944 income tax.
Held: under the "claim of right" doctrine announced in North American Oil v. Burnet, 286 U.S. 417, the entire $22,000 was income in 1944, and respondent was not entitled to recompute his 1944 tax. Pp. 590-592.
117 Ct.Cl. 336, 91 F.Supp. 1017, reversed.
The case is stated in the opinion. The judgment below is reversed, p. 592.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," United States v. Lewis, 340 U.S. 590 (1951) in 340 U.S. 590 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=LTJLVAIKDP8BIZD.
MLA: U.S. Supreme Court. "Syllabus." United States v. Lewis, 340 U.S. 590 (1951), in 340 U.S. 590, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=LTJLVAIKDP8BIZD.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Lewis, 340 U.S. 590 (1951). cited in 1951, 340 U.S. 590. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=LTJLVAIKDP8BIZD.
|