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- United States v. Lewis, 340 U.S. 590 (1951), was a decision by the Supreme Court of the United States affirming the claim of right doctrine in income tax law. A lower court had ordered the Internal Revenue Service (IRS) to issue a refund to man who, after other litigation found his bonus to have been miscalculated, was forced to return some of his income from a previous year to his former employer. The Supreme Court ruled that because the man had complete control of the money, his tax payment was correct and he could not get a refund—though he could still claim it as a loss on a subsequent tax return. Wikisource has original text related to this article:United States v. Lewis (340 U.S. 590) (en)
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- 7196 (xsd:nonNegativeInteger)
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- 0001-03-02 (xsd:gMonthDay)
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- 0001-03-26 (xsd:gMonthDay)
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- The claim of right doctrine requires taxpayers to pay taxes on income they claim as a matter of right and treat as their own, even if they later are found liable to pay it back. (en)
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- Vinson, Reed, Frankfurter, Jackson, Burton, Clark, Minton (en)
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- United States v. Lewis (en)
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- verdict for plaintiff, 91 F.Supp. 1017 (en)
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- North American Oil Consolidated v. Burnet, 286 U.S. 417, 424 (en)
- United States v. Lewis, 340 U.S. at 592 (en)
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- The "claim of right" interpretation of the tax laws has long been used to give finality to that period, and is now deeply rooted in the federal tax system . . . We see no reason why the Court should depart from this well-settled interpretation merely because it results in an advantage or disadvantage to a taxpayer. (en)
- If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he is not entitled to retain the money, and even though he may still be adjudged liable to restore its equivalent. (en)
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- United States v. Lewis, 340 U.S. 590 (1951), was a decision by the Supreme Court of the United States affirming the claim of right doctrine in income tax law. A lower court had ordered the Internal Revenue Service (IRS) to issue a refund to man who, after other litigation found his bonus to have been miscalculated, was forced to return some of his income from a previous year to his former employer. The Supreme Court ruled that because the man had complete control of the money, his tax payment was correct and he could not get a refund—though he could still claim it as a loss on a subsequent tax return. (en)
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- United States v. Lewis (en)
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