UNITED STATES v. LEWIS.

No. 347.

340 U.S. 590 (1951)

UNITED STATES v. LEWIS.

Supreme Court of United States.

Decided March 26, 1951.


Attorney(s) appearing for the Case

Ellis N. Slack argued the cause for the United States. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle and I. Henry Kutz.

Sigmund W. David argued the cause and filed a brief for respondent.


MR. JUSTICE BLACK delivered the opinion of the Court.

Respondent Lewis brought this action in the Court of Claims seeking a refund of an alleged overpayment of his 1944 income tax. The facts found by the Court of Claims are: In his 1944 income tax return, respondent reported about $22,000 which he had received that year as an employee's bonus. As a result of subsequent litigation in a state court, however, it was decided that respondent's bonus had been improperly...

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