LEWIS ET AL.

v.

REYNOLDS, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• McKenney v. United States, 973 F.3d 1291 (11th Cir. 2020)
  …itled to recover. See United States v. Janis, 428 U.S. 433, 440–41 (1976) (citation omitted). “[I]t is incumbent upon the claimant to show that the United States has money which belongs to him." Lewis v. Reynolds, 284 U.S. 281, 283 (1932), modified, 284 U.S. 599 (1932) (citation and internal quotation marks omitted). A We first address the McKennys' deduction of legal fees from the lawsuit against Grant Thornton as a business expense. As noted, the IRS rejected the 9 Case: 18-10810 Date Filed: 09/01/202…
• Philadelphia & Reading Corp. v. United States, 944 F.2d 1063 (3d Cir. 1991)
  …one particular taxable year when the IRS failed to assess other taxes actually owed for that same year until the statute of limitations had run. See Lewis v. Reynolds, 284 U.S. 281, 283, 52 S.Ct. 145, 146, 76 L.Ed. 293, modified w/o relevant change, 284 U.S. 599, 52 S.Ct. 264, 76 L.Ed. 514 (1932). Tax law, however, limits the availability of such set-offs to single year situations. Recoupment is available against refund claims for taxes shown to be fairly due, though not assessed, for the same taxable year…
• Alfers L. Allen v. United States, 51 F.3d 1012 (11th Cir. 1995)
  …egligence penalties). Allen contends, however, that the running of the statute of limitations abrogated the IRS’s power to impose such penalties. This argument is foreclosed by Lewis v. Reynolds, 284 U.S. 281, 52 S.Ct. 145, 76 L.Ed. 293, modified, 284 U.S. 599, 52 S.Ct. 264, 76 L.Ed. 514 (1932). In Lewis, the taxpayer, after the expiration of the statute of limitations on additional tax assessment, filed a claim for refund alleging that certain deductions had been improperly disallowed. The Commissioner…