US SUPREME COURT DECISIONS

UNITED STATES V. KIRBY LUMBER CO., 284 U. S. 1 (1931)

Subscribe to Cases that cite 284 U. S. 1

U.S. Supreme Court

United States v. Kirby Lumber Co., 284 U.S. 1 (1931)

United States v. Kirby Lumber Co.

No. 26

Argued October 21, 1931

Decided November 2, 1931

284 U.S. 1

Syllabus

Where a corporation purchased and retired some of its own bonds for less than their par value, which it had received for them when issued, the difference was a taxable gain or income under the Revenue Act of 1921. P. 284 U. S. 3.

71 Ct.Cls. 290, 44 F.2d 885, reversed.

Certiorari, 283 U.S. 814, to review a judgment allowing a claim for refund of money collected as income tax. chanrobles.com-red

Page 284 U. S. 2



























chanrobles.com



ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com