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.
Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.