Lewis Et Al. v. Reynolds, Collector of Internal Revenue
Lewis Et Al. v. Reynolds, Collector of Internal Revenue
284 U.S. 599; 52 S. Ct. 264
(United States Reports)
Cases that cite this one
50 later published cases cite this decision. The 25 that cite it most often are listed here.
- Title Insurance. Co. v. State Board of Equalization (Cal. 1992)
- Philadelphia & Reading Corporation v. United States (3d Cir. 1991)
- Pellegrino v. United States (Fed. Cir. 2026)
- 8x8, Inc. v. United States (Fed. Cir. 2017)
- Herrmann v. United States (United States Court of Federal Claims 2017)
- Noffke v. United States (United States Court of Federal Claims 2016)
- Lyerly v. United States (United States District Court for the Northern District of Alabama 2016)
- Greiner v. United States (United States Court of Federal Claims 2015)
- Sandoval Lua v. United States (United States Court of Federal Claims 2015)
- Principal Life Insurance Company and Subsidiaries v. United States (United States Court of Federal Claims 2014)
- Albemarle Corporation & Subsidiaries v. United States (United States Court of Federal Claims 2014)
- Massachusetts Mutual Life Insurance v. United States (United States Court of Federal Claims 2012)
- Riether v. United States (District Court, D. New Mexico 2012)
- Principal Life Insurance v. United States (United States Court of Federal Claims 2010)
- Consolidated Edison Co. v. United States (United States Court of Federal Claims 2009)
- Marandola v. United States (United States Court of Federal Claims 2007)
- Gingerich v. United States (United States Court of Federal Claims 2007)
- David S. v. United States (United States Court of Federal Claims 2007)
- Fisher v. United States (United States Court of Federal Claims 2006)
- Esposito v. United States (United States Court of Federal Claims 2006)
- USA Choice Internet Service, LLC v. United States (United States Court of Federal Claims 2006)
- Dallin v. United States (United States Court of Federal Claims 2004)
- Rupert v. United States (District Court, M.D. Pennsylvania 2004)
- Ies Industries, Inc., and Subsidiaries, Alliant Energy Corporation, Successor in Interest to Ies Industries, Inc. And Subsidiaries v. United States (8th Cir. 2003)
- Exxon Mobil Corp. v. United States (District Court, N.D. Texas 2003)
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.