1. Home
  2. Browse Decisions
  3. U.S.
  4. 301 U.S.
  5. 301 U.S. 385 (1937)
 

LEWIS & CO. v. COMM'R.

No. 743.

301 U.S. 385 (1937)

A.A. LEWIS & CO. ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 17, 1937.

Attorney(s) appearing for the Case

Mr. Franz W. Castle, with whom Messrs. Emmett J. McCarthy, Howard R. Brintlinger, and Robert F. Carey, were on the brief, for petitioners.

Mr. Andrew D. Sharpe, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and Ellis N. Slack were on the brief, for respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

On January 3, 1934, the Commissioner of Internal Revenue assessed a deficiency of income taxes for the year 1931 against petitioners in the sum of $512.30. The Board of Tax Appeals, upon petition and after hearing, determined that there was no deficiency. Upon review, the court below, without opinion, reversed the decision of the Board of Tax Appeals.

The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases