| http://www.w3.org/ns/prov#value | - So, in this refund case, the Government rotely chanted the money had and received refund burden in Lewis v. Reynolds, 284 U.S. 281 (1931), here, that the taxpayer must prove the right to refund, including the amount, and thus argued that the taxpayer must prove the absence of fraud where the taxpayer wants a refund of a civil fraud penalty he paid.
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