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

Name: United States v. Kirby Lumber Co., 284 U.S. 1 (1931) - Syllabus
Author: U.S. Supreme Court

United States v. Kirby Lumber Co.

No. 26

Argued October 21, 1931
Decided November 2, 1931
284 U.S. 1

CERTIORARI TO THE COURT OF CLAIMS

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. 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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Chicago: U.S. Supreme Court, "Syllabus," United States v. Kirby Lumber Co., 284 U.S. 1 (1931) in 284 U.S. 1 284 U.S. 2. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=NAQNZU84XLPA4B5.

MLA: U.S. Supreme Court. "Syllabus." United States v. Kirby Lumber Co., 284 U.S. 1 (1931), in 284 U.S. 1, page 284 U.S. 2. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=NAQNZU84XLPA4B5.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Kirby Lumber Co., 284 U.S. 1 (1931). cited in 1931, 284 U.S. 1, pp.284 U.S. 2. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=NAQNZU84XLPA4B5.