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United States v. Hendler, 303 U.S. 564 (1938)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Hendler, 303 U.S. 564 (1938) in 303 U.S. 564 303 U.S. 565. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=92T441ILSH1B6ZR.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Hendler, 303 U.S. 564 (1938), in 303 U.S. 564, page 303 U.S. 565. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=92T441ILSH1B6ZR.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Hendler, 303 U.S. 564 (1938). cited in 1938, 303 U.S. 564, pp.303 U.S. 565. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=92T441ILSH1B6ZR.
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