holding that the government may "retain payments already received when they do not exceed the amount which might have been properly assessed and demanded"

ruling that the correct liability for a barred year may be determined in relation to a claimed refund

adopting the lower court's statement that a tax refund suit "involves a redetermination of the entire tax liability"

recognizing that the government may "retain payments already received when they do not exceed the amount which might have been properly assessed and demanded"

In Lewis, the IRS timely audited an income tax return and disallowed all deductions except one for attorney fees. Despite paying the resulting deficiency, the taxpayer continued to believe that a deduction for state taxes was proper and so sought a refund.

stating that in a tax refund suit, the taxpayer has the burden of proving not only that it overpaid its taxes, but also the amount of its overpayment

In Lewis, there was the complication, never expressly mentioned, that the Commissioner's assertion of an alternative ground for his earlier assessment was made after the statute of limitations had run.

In Lewis v. Reynolds, 284 U.S. 281, modified on other grounds, 284 U.S. 599 (1932), the Supreme Court held that in a tax refund suit, the Internal Revenue Service (IRS) may offset against the refund other taxes that had previously not been assessed, and the assessment of which the statute of limitations barred.

In Lewis v. Reynolds, 284 U.S. 281, modified, 284 U.S. 559 (1932), an estate administrator sought a refund after paying taxes following an audit.

In Lewis, the government's setoff claim flowed from a reassessment of underlying tax liability — i.e. denial of previously-allowed deductions, and consequent recalculation of the taxpayer's adjusted gross income.

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.

In Lewis v. Reynolds, 1932, 284 U.S. 281, 52 S.Ct. 145, 76 L.Ed. 293, the Supreme Court determined that a taxpayer was not entitled to a refund for a particular year until the entire tax for that year had in fact been overpaid.

In Lewis v. Reynolds, 284 U.S. 281, 52 S.Ct. 145, 76 L.Ed. 293, it was held that, although the taxpayer's claim was based on an erroneous disallowance by the commissioner of a claimed deduction and the statute of limitations barred a new assessment, the United States was entitled to retain payments when they did not exceed the amount which might have been properly assessed and demanded.

In Lewis, the Supreme Court held that the IRS has the authority to "reaudit a return whenever repayment is claimed" by a taxpayer, even if the statute of limitations "may have barred the assessment and collection of any additional" tax.

In Lewis, the Supreme Court stated, "[T]he ultimate question presented for decision, upon a claim for refund, is whether taxpayer has overpaid his tax.

In Lewis, the Supreme Court of the United States held that when bringing a lawsuit for refund of taxes paid, the taxpayer has the burden of proving he overpaid his taxes for the applicable period.

In Lewis v. Reynolds, 284 U.S. 281, 283 (1932), the Supreme Court of the United States stated that "[t]he action to recover on a claim for refund is in the nature of an action for money had and received" by the taxing entity from which a taxpayer claims a refund.

In Lewis, the taxpayer sought a refund of income taxes from the IRS, which took the request for a refund as an opportunity to reevaluate the taxpayer's liability for that year and to determine that the taxpayer's liability was greater than originally assessed.

In Lewis v. Reynolds, 284 U.S. 281, 52 S.Ct. 145, 76 L.Ed. 293, the Supreme Court holds that a taxpayer is not entitled to a refund unless he has overpaid his taxes, and then only to the extent his taxes have been overpaid.

In Lewis v. Reynolds, 284 U.S. 281, it was held that the Commissioner may offset a barred deficiency against a refund claim, but only up to the amount of the refund.

In Lewis, administrators of an estate claimed deductions for attorney's fees and other taxes paid. 284 U.S. at 282, 52 S.Ct. at 145, 76 L.Ed, at 293.