United States v. Kirby Lumber Co.Annotate this Case
284 U.S. 1 (1931)
U.S. Supreme Court
United States v. Kirby Lumber Co., 284 U.S. 1 (1931)
United States v. Kirby Lumber Co.
Argued October 21, 1931
Decided November 2, 1931
284 U.S. 1
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.
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