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Supreme Court of the United States, 1932

Lewis Et Al. v. Reynolds, Collector of Internal Revenue

Lewis Et Al. v. Reynolds, Collector of Internal Revenue
Supreme Court of the United States · Decided February 15, 1932
284 U.S. 599; 52 S. Ct. 264 (United States Reports)
Lewis Et Al. v. Reynolds, Collector of Internal Revenue

Cases that cite this one

50 later published cases cite this decision. The 25 that cite it most often are listed here.

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

In this cause it is ordered that the following words be deleted from the sixth paragraph of the opinion (ante, pp. 282, 283):

“Also that at the timé of his. last .decision he was restricted to consideration of the demand for refund and determination of whether the trustees were entitled to deduct the state inheritance taxes.”

Otherwise the opinion will stand as heretofore announced.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.