# Levy v. Commissioner > United States Board of Tax Appeals · November 25, 1929 · 18 B.T.A. 337 URL: https://www.frixlaw.com/law-library/cases/4490020 ## Case - **Full name:** JOSEPH P. LEVY, EXECUTORS, ESTATE OF ACHILLE LEVY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 25, 1929 - **Citations:** 18 B.T.A. 337; 1929 BTA LEXIS 2073 - **Precedential status:** Published - **Opinion:** Dissent by Love - **Judges:** Love, Geeen, Phillips, Teammell, Only, Fossan - **Cited by:** 6 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4490020 ## Opinion text Love, dissenting: I agree with the decision and opinion on all points except that where the holding is made that it is legally correct to include as a part of a deficiency a claim made by the Commissioner for money erroneously refunded to the taxpayer. That r.lrnm is not a claim for taxes, but is a claim for money had and received, as was correctly held in Kelley v. United States, 30 Fed. (2d) 193. This Board has not jurisdiction to adjudicate a claim for money had and received. The refunded money occupies exactly the same status as the interest paid on that refund. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490020. Public record. Not legal advice.