Income Tax Keyed to Freeland
United States v. Lewis
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Respondent Lewis sought a refund of an alleged overpayment of his 1944 income tax. Respondent reported $22,000 as a bonus. He was forced to return $11,000 because he was overpaid, but had always believed the full amount was his. The Government claims that Respondent should have to deduct the $11,000 he had to return as a loss on his 1946 tax return. Respondent claims he should get to recomputed the 1944 tax year income.
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