United States v. Hendler, 303 U.S. 564 (1938)

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United States v. Hendler

No. 563

Argued March 9, 1938
Decided March 2, 1938 *
303 U.S. 564

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE FOURTH CIRCUIT

Syllabus

A gain resulting to a corporation from the assumption and payment of its bonded indebtedness by another corporation, with which it merged, held not exempt from income tax under Revenue Act of 1928, § 112. P. 567.

91 F.2d 680 reversed.

Certiorari, 302 U.S. 680, to review the affirmance of a judgment in favor of the taxpayer, 17 F.Supp. 558, in a suit to recover an alleged overpayment of income taxes.