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LEWIS V. REYNOLDS, 284 U. S. 281 (1932)

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U.S. Supreme Court

Lewis v. Reynolds, 284 U.S. 281 (1932)

Lewis v. Reynolds

No. 115

Argued December 8, 9, 1931

Decided January 4, 1932

284 U.S. 281


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. 284 U. S. 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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